For each of the following, journalize the necessary adjusting entry. Omit explanations. If an amount box does not require an entry, leave it blank. a. A business pays weekly salaries of $22,000 on Friday for a five-day week ending on that day. Journalize the necessary adjusting entry at the end of the fiscal period, assuming that the fiscal period ends: 1. On Tuesday 2. On Wednesday ) b. The balance in the prepaid insurance account before adjustment at the end of the year is $18,000. Journalize the adjusting entry required under each of the following alternatives: 1. The amount of insurance expired during the year is $5,300. 2. The amount of unexpired insurance applicable to a future period is $2,700. c. On July 1 of the current year, a business pays $54,000 to the city for taxes (license fees) for the coming fiscal year. Journalize the adjusting entry required to bring the accounts affected by the taxes up to date as of July 31. d. The estimated depreciation on equipment for the year is $32,000