Enter adjusting entries for the following items:

a. Unpaid wages were $420 as of December 31.

b. The December 31 office supplies inventory was $80.

c. The unexpired portion of the prepaid rent was $600 as of December 31.

d. The unexpired portion of the prepaid insurance was $4070 as of December 31.

e. Depreciation for the year on the trucks was $27440.

f. Unearned delivery fees balance at December 31 was $375.

g. Interest Expense on the notes payable for 2014 was $31000, payable February 1, 2015.