For each of the following separate situations, prepare the necessary adjustments (a) using the financial statement effects template, and (b) in journal entry form.

1. unrecorded depreciation on equipment is 610

2. on the date for preparing financial statements, an estimated utilities of 390 has been incurred, but no utility bill has yet been paid.

3. on the first day of the current period, rent for four periods was paid and recorded as 2800 debit to prepaid rent and 2800 credit to cash

4. nine months ago, the Hartford financial services group sold a one-year policy to a customer and recorded the receipt of the premium by debiting cash for 624 and crediting contract liabilities 624, no adjusting entries have been prepared during the 9 month period. Hartford's annual financial statements are now being prepared.

5. at the end of the period, employee wages of 965 have been incurred but not yet paid or recorded.

6. at the end of the period, 300 of interest income has been earned but not yet received or recorded.