Consider the following situations for Takoma Park Welding Services:

Journalize the adjusting entry needed on December 31 for each situation. Use the letters to label the journal entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

a.$2,800.
b.	Each Monday, Takoma Park pays employees for the previous week's work. The amount of weekly payroll is $7,000 for a seven-day workweek (Monday toSunday). This year, December 31 falls on Thursday.
c.	The beginning balance of Office Supplies was $2,900. During the year, Takoma Park purchased office supplies for $2,400, and at December 31 the office supplies on hand totaled $2,000.
d	Takoma Park prepaid a two full years' insurance on July 1 of the current year, $5,280. Record insurance expense for the year ended December 31.
e	Takoma Park had earned $3,300 of unearned revenue.
f.	Takoma Park had incurred (but not recorded) $100 of interest expense on a note payable. The interest will not be paid until February 28.
g.	Takoma Park billed customers $7,000 for welding services performed.