FancyJohns, the luxury portable toilet rental company, has collected the following data for the December $31,202$X adjusting entries:

a$.$ Each Friday, FancyJohns pays employees for the current week$$s work. The amount of the weekly payroll is $$7,000$ for a five$-$day workweek $($Monday to Friday$).$ This year, December $31$ falls on a Wednesday. FancyJohns will pay its employees on January $2$ of the following year.

b$.$ On October $1$ of the current year, FancyJohns purchased an insurance policy covering one year for $$3,600,$ recorded as Debit: Prepaid Insurance and Credit: Cash.

c$.$ The beginning balance of Cleaning Supplies was $$4,000.$ During the year, FancyJohns purchased cleaning supplies for $$5,200,$ and at December $31$ the cleaning supplies on hand total $$2,400.$

d$.$ During December, FancyJohns arranged for rentals at a Christmas and New Year$$s Eve party at a resort. The client prepaid $$7,000.$ FancyJohns recorded this amount as Unearned Revenue. FancyJohns estimates that the company has earned $45$ percent of the total revenue in the current year and will earn the balance on January $3$ of the following year.

e$.$ At December $31,$ FancyJohns had earned $$3,500$ of a two$-$month rental at the Outdoor Ice Place. The Outdoor Ice Place has stated that they will pay FancyJohns the entire balance due for the two months on February $1$ of the following year.

f$.$ Amortization for the current year includes Equipment, $$3,700,$ and Truck, $$1,300.$ Make one compound entry to record the amortization, but use separate amortization accounts for each asset.

g$.$ FancyJohns has incurred $$300$ of interest expense on a $$450$ interest payment due on January $15$ of the following year.

Required:

Journalize the adjusting entry needed on December $31,202$X for each of the above items affecting FancyJohns. Record the entries in the Journal provided. Use the following account titles for the journal entries:

Accounts Receivable

Prepaid Insurance

Supplies

Accumulated Amortization$-$Equipment

Accumulated Amortization$-$Truck

Salaries Payable

Interest Payable

Unearned Revenue

Service Revenue

Salaries Expense

Supplies Expense

Insurance Expense

Amortization Expense$-$Equipment

Amortization Expense$-$Truck

Interest Expense