Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. The unadjusted balance of Office Supplies at Dec. 31 is $11,700 and at year end the office supplies on hand totaled $3,510. Adjustment Type: Supplies Expense Office Supplies Incurred interest expense for the last month of the year. Interest for the entire year is $5,280. Adjustment Type: Interest Expense Interest Payable Depreciation for the current year includes Equipment, S4,870. The Accumulated Depreciation Equipment unadjusted balance as of December 31 is $11,400. Adjustment Type: Depreciation Expense Equipment Accumulated Depreciation - Equipment