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Journalize the adjusting entry needed on December 31 , the company's year-end, for each of the following independent cases affecting West Coast Communications. (Click the icon to view the independent cases.) a. The beginning balance of Supplies was $6,600. During the year, the company purchased supplies costing $7,600, and at December 31 , the inventory of supplies remaining on hand is $3,200. Record the supplies expense for the year. Independent Cases Data a. The beginning balance of Supplies was $6,600. During the year, the company purchased supplies costing $7,600, and at December 31 , the inventory of supplies remaining on hand is $3,200. b. Each Friday, the company pays its employees for the current week's work. The amount of the payroll is $17,000 for a five-day workweek. The current accounting period ends on Wednesday. c. West Coast has received notes receivable from some clients for professional services. During the current year, West Coast has earned interest revenue of $1,000, which will be received next year. d. The company is developing a wireless communication system for a large company, and the client paid West Coast $300,000 at the start of the project. West Coast recorded this amount as Unearned Consulting Revenue. The development will take several months to complete. West Coast executives estimate that the company has earned 15 percent of the total fee during the current year. e. Amortization for the current year includes the following: Office Furniture, $14,000, and Design Equipment, $28,000. Make a compound entry. (Hint: This means to show everything in one journal entry, not two.) f. Details of Prepaid Insurance are shown in the account. West Coast Communications prepays a full year's insurance on January 2. Record insurance expense for the year ended December 31 as one annual adjustment for what was used for the year