Descriptions of items that require adjusting entries on June 30,2021 , follow. a) The company has completed, but not yet billed, $12,400 of engineering services for a client. b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $2,950 salvage value, is $200 per month. c) Straight-line depreciation on the drafting equipment, assuming a 5 -year life and a $18,600 salvage value, is $1,450 per month. d) Straight-line depreciation on the bullding, assuming a 25-year life and a $17,000 salvage value, is $100 per month. e) The balance in prepaid insurance represents a 15-month policy that went into effect on June 1 . f) Accrued interest on the long-term note payable is $14%. g) The drafting assistant is paid $1,400 for a 5 -day work week. 2 days' wages have been incurred but are unpaid as of month-end. For transactions a-g, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". For transactions a-9, revlew the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry