E4-8 Recording Typical Adjusting Journal Entries Jaworski's Ski Store is completing the accounting process for its first year ended December 31 , 2021. The transactions during 2021 have been journalized and posted. The following data are available to determine adjusting journal entries: a. The unadjusted balance in Supplies was $850 at December 31,2021 . The unadjusted balance in Supplies Expense was $0 at December 31, 2021. A year-end count showed $100 of supplies on hand. b. Wages earned by employees during December 2021, unpaid and unrecorded at December 31 , 2021 , amounted to $3,700. The last paychecks were issued December 28 ; the next payments will be made on January 6, 2022. The unadjusted balance in Salaries and Wages Expense was $40,000 at December 31, 2021 . c. A portion of the store's basement is now being rented for $1,100 per month to K. Frey. On November 1, 2021, the store collected six months' rent in advance from Frey in the amount of $6,600. It was credited in full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2021. d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2021 is $2,000, although none has been recorded yet. e. On December 31, 2021, the unadjusted balance in Prepaid Insurance was $3,000. This was the amount paid in the middle of the year for a two-year insurance policy with coverage beginning on July 1, 2021. The unadjusted balance in Insurance Expense was $600, which was the cost of insurance from January 1 to June 30,2021 . f. Jaworski's store did some ski repair work for Frey. At the end of December 31, 2021, Frey had not paid for work completed amounting to $750. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2022. Required: For each situation, prepare the adjusting journal entry that Jaworski's should record at December 31,2021