For Journal entries, use the following example format: (Example) Dr. Supplies 100 Cr. Cash 100 Prepare adjusting journal entries for the following transaction. At the end of the current year, $13,680 of fees have been earned but have not been billed to clients. (a) Prepare adjusting journal entries for the following transaction. ACCT 201 Co. pays weekly salaries of $12,500 on Friday for a five-day week ending on that day. For the adjusting entry assume that the accounting period ends on Thursday. (b) After the adjusting entry, prepare the journal entry to record the payment of the $12,500 salary on Friday. Prepare adjusting journal entries for the following transaction. The prepaid insurance account had a beginning balance of $2,400 and was debited for $3,600 of premiums paid during the year. For the adjusting entry, assume that the amount of unexpired insurance related to future periods is $3,250. (Hint: you may want to use a T account to solve for the adjusting entry amount)