Consider the following situations that require adjustments for Anaheim Company at December 31, Year 1:

1) Owed salary expenses totaling $10,500 that will be paid during January of Year 2

2) The supplies account has a balance of $2,400 and a physical count of the supplies revealed that $660 of unused supplies were available for future use

3) On October 1, Year 1, the company had collected an advance payment from a customer for $96,000 for services to be rendered equally over the six-month period beginning on that date.

Required: Record the adjusting entry required for each of the situations described above.