For each of the following separate situations, prepare the necessary accounting adjustments using the financial statement effects template.

(a) Unrecorded depreciation on equipment is $1,220.

(b) The Supplies account has an unadjusted balance of $5,980. Supplies still available at the end of the period total $2,200.

(c) On the date for preparing financial statements, an estimated utilities expense of $780 has been incurred, but no utility bill has yet been received or paid.

(d) On the first day of the current period, rent for four periods was paid and recorded as a $5,600 debit to Prepaid Rent and a $5,600 credit to Cash.

(e) Nine months ago, The Allstate Corporation sold a one-year policy to a customer and recorded the receipt of the premium by crediting Unearned Revenue for $1,248. No accounting adjustments have been prepared during the nine-month period. Allstate's annual financial statements are now being prepared.

(f) At the end of the period, employee wages of $1,930 have been incurred but not paid or recorded.

(g) At the end of the period, $600 of interest has been earned but not yet received or recorded.

Use negative signs with answers, when appropriate.