For each of the following unrelated situations , prepare the necessary adjusting entry in general journal form

A- unrecorded depreciation on equipment is $1,850

B- The supplies account has a balance of $5,000, supplies on hand at the end of the period total $2,500

C- on the date for preparing financial statements, an estimated utilities expense of $550 has been incurred but no utility has been received.

d- on the first day of the current month, rent for four months was paid and recorded as a $2,800 debit to prepaid rent and a $2,800 credit to cash. Monthly statements are now being prepared

e- nine months ago, Macke insurance company sold a one-year policy to a customer and recorded the receipt of the premium by debiting cash for $624 and crediting Unearned premium revenue for $624. No adjusting entries have been prepared during this nine month period . Annual financial statements are now being prepared.

f- at the end of the accounting period , employees wages of $700 have been incurred but not paid.

g- at the end of the accounting period , $800 of interest has been earned but not yet received on notes receivable that are held.