Identify the type of adjusting entry that will be used. Make an adjusting entries for each item.

On December 31, the end of the current fiscal year, the following information is available to assist Bora Company's accountants in making adjusting entries:

a. Bora's supplies account shows beginning balance of P6,000. Purchases during the year were P10,300. The end-of-year inventory reveals supplies on hand P3,000.

b. On July 1, the company completed negotiations with a client and accepted an advance of P4,800 for the services to be performed monthly for a year. The P4,800 was credited to Unearned Services Revenue.

c. Among the assets of the company a note receivable in the amount of P100,000. On December 31, the accrued interest on this note amounted to P6,000

d. On Saturday, January 3 the company, which is on six-day workweek, will pay its regular employees their weekly wages of P9,000.