Coquitlam technology Ltd faced the following situations. When the business collected $12,000 in advance three months ago, the accountant debited Cash and credited Unearned Revenue. The client was paying for two test machines, one delivered in December2020, the other to be delivered in March 2021. Salary expense is $280 per day to you (please add your name as memo to the entry when you do it. Deduct 5 marks without name) Monday through Friday and the business pays employees each Friday. For example, purposes, assume that this year, December 31 falls on a Wednesday. The unadjusted balance of the Supplies account is $1,200. The total cost of supplies on hand is $800. Equipment was purchased at the beginning of year 2020 at a cost of $42,000. The equipments useful life is six years and no residual value. Record the depreciation for this year using straight line method. Journalize the adjusting entry needed at 2020 year-end (December 31, 2020) for each situation. Each scenario should be considered independently. Please explain your adjusting entries. Entries without explanation reduce 30% marks. Good luck.