Hint: It is helpful to record the original transactions (or account balances) in your own rough notes as part of your analysis and calculations of year-end adjusting entries. T-accounts can be very useful for doing this. However, the only entries that should be recorded in the journal for this assignment are the December 31 adjusting entries. The accounts in Mason's ledger are: Bank Service Fees Earned Accounts Receivable Rent Expense Supplies Insurance Expense Prepaid Insurance Supplies Expense Prepaid Rent Office Expense Truck Maintenance Expense Accounts Payable Truck Expense Unearned Service Fees Interest Expense Bank Loan B. Mason, Capital B. Mason, Drawings 1. On July 1, 2014, a customer signed a contract and agreed to pay $840 for 12 months of landscaping and snow removal services. 2. The balance in the Supplies account at the end of the year is $1200. A physical count of the supplies shows that there is $300 worth of supplies on December 31. 3. Mason paid $800 for six months of rent for a garage beginning October 1, 2014. The payment was made on October 1 as well. 4. A 12-month insurance policy was purchased on March 1, 2014 for $2400. 5. On April 1, 2014, a customer paid Mason $700 cash for 12 months of landscaping and snow remo I services