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

Adjusting Entries For each ofthe following unrelated situations, prepare the necessary adjusting entry in general journal form: a. Unrecorded depreciation on equipment is $2,310. b. The Supplies account has a balance of $4,690. Supplies on hand at the end ofthe period totaled $2,800. c. On the date for preparing financial statements, an estimated utilities expense of $2,090 has been incurred, but no utility bill has been received. d. On the first day of the current month, rent for four months was paid and recorded as a $4,500 debit to Prepaid Rent and a $4,500 credit to Cash. Monthly statements are now being prepared. e. Nine months ago, Solid Insurance Company sold a one-year policy to a customer and recorded the receipt ofthe premium by debiting Cash for $2,324 and crediting Unearned Premium Revenue $2,324. No adjusting entries have been prepared during the nine-month period. Annual financial statements are now being prepared. f. At the end ofthe accounting period, employee wages of $2,665 have been incurred but not paid. g. At the end of the accounting period, $2,000 of interest has been earned but not yet received on notes receivable that are held. Description Debit Credit 0 0 To record depreciation expense. :7 0 0 o To record supplies expense. 0 0 o To record accrued utilities expense. d. 3 0 9 0 To record rent expense forthe month. e; t 0 0 To record premium revenue earned. f e 0 0 To record accrued wages at the end of the period. g. 6 0 0 2I:I,, To accrue interest earned but not yet received