Consider the following situations for Taneytown Welding Services:

View the situations.

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$.$ Depreciation on the equipment for the current year is $$2,200.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[($a$)$ Dec. $31],[,x,,],[28,,,],[,=,,],[,,,]]$

b$.$ Each Monday, Taneytown Welding Services pays employees for the previous week's work. The amount of weekly payroll is $$4,900$ for a seven$-$day workweek $($Monday to Sunday$).$ This year, December $31$ falls on Thursday.

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[($b$)$ Dec. $31],[,,,],[,,,],[,(1),,],[,,,]]$

c$.$ The beginning balance of Supplies was $$2,900.$ During the year, Taneytown Weiding Services purchased supplies for $$3,200,$ and at December $31$ the supplies on hand totaled $$1,700.($Assume that Taneytown Welding Services debits an asset account when supplies are purchased.$)$

a$.$ Depreciation on the equipment for the current year is $$2,200.$

b$.$ Each Monday, Taneytown Welding Services pays employees for the previous week's work. The amount of weekly payroll is $$4,900$ for a seven$-$day workweek $($Monday to Sunday$).$ This year, December $31$ falls on Thursday.

c$.$ The beginning balance of Supplies was $$2,900.$ During the year, Taneytown Welding Services purchased supplies for $$3,200,$ and at December $31$ the supplies on hand totaled $$1,700.$

d$.$ Taneytown Welding Services prepaid a two full years' insurance on July $1$ of the current year, $$4,560.$ Record insurance expense for the year ended December $31.$

e$.$ Taneytown Welding Services had ealtied $$3,200$ of unearned revenue.

f$.$ Taneytown Welding Services had incurred $($but not recorded$)$ $$200$ of interest expense on a notes payable. The interest will not be paid until February $28.$

g$.$ Taneytown Welding Services billed customers $$7,000$ for welding services performed.