Folton Motors faced the following situations: a) The business paid interest expense of $9,400 early in January 2021 related to a loan received in January 2020. b) Interest revenue of $2,500 has been earned but not yet received. c) When the business collected $12,600 in advance three months ago, the accountant debited Cash and credited Unearned Revenue. The client was paying for two cars, one delivered in December, the other to be delivered in February 2021. d) Salary expense is $1,800 per day - Monday through Friday - and the business pays employees each Friday. For example purposes, assume that this year December 31 falls on a Thursday. e) The adjusted balance of the Supplies account is $3,200. The total cost of supplies on hand is $1,100. f) Equipment was purchased at the beginning of this year at a cost of $80,000. The equipment's useful life is five years. There is no residual value. Record depreciation for this year. Required: Journalize the adjusting entries needed at year-end (December 31, 2020) for each situation. Consider each fact separately