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

July 31st

A. unrecorded depriciation on equipment is $900.

B. The supplies account has a balance of $3,000. Supplies on hand at the end of the period total $1,000.

C. On the date for preparing financial statements, an estimated utilities expense of $400 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 $2,800 debit to prepaid rentand a $2,800 credit to cash. Monthly statements are now being prepared.

E. Nine months ago, Macke Insurance Company sold a one-year policy t 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 the nine-month period. Annual financial statements are now being prepared.

F. At the end of the accounting period, employee wages of $600 have been incurred but not paid.

G. At the end of the accounting period, $500 of interest has been earned but not yet received on notes receivable that are held.