In December31, 2022 the accountant discovered the following information:

1. Supplies purchased during the year and recorded as an assets were 20,000. As the Physical counting indicated that end of period supplies were 5,000.

2. Cash received for 5,000 during the year against services not yet provided to the clients and recorded as earned revenues. 3. Salaries for 25,000 incurred in the year but unpaid and unrecorded.

4. Revenues for 50,000 earned in the year but uncollected and unrecorded.

5. The annual Depreciation expenses for 10,000 unrecorded.

Required: Pass the required Adjusting Entries for the above Information.