Identify types of adjustments and accounts before adjustment. E3.7 ( LO2,3), AN Wang Company accumulates the following adjustment data at December 31 . a. Services performed but unbilled total $600. b. Store supplies of $160 are on hand. The supplies account shows a $1,900 balance. c. Utility expenses of $275 are unpaid and unrecorded. d. Services performed of $490 have been collected in advance. e. Salaries of $620 are unpaid and unrecorded. f. Prepaid insurance totaling $400 has expired. Prepare adjusting entries from selected account data. E3.8(LO2,3), AP The ledger of Howard Rental Agency on March 31 of the current year includes the following selected accounts before adjusting An analysis of the accounts shows the following. 1. The equipment depreciates $280 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $400 should be accrued on the notes payable. 4. Supplies on hand total $850. 5. Insurance expires at the rate of $400 per month