In general journal form and with T$-$accounts, record adjusting entries for the following items for Cornish Accounting Co$.$ at December $31,2021.$

a$)$ On January $3,2021,$ $$5,500$ of supplies were purchased and recorded as an asset. A count revealed $$500$ still on hand at December $31,2021.$

b$)$ Services performed during December but not yet billed to customers totalled $$2,500.$

c$)$ On July $1,2021,$ a $$10,000$ car was purchased on account. The car is expected to last $4$ years and have no residual value at the end of its useful life.

d$)$ On December $31,2021$ utilities owed but not yet paid amounted to $$500.$

e$)$ On January $10,2021$ Cornish Accounting Co$.$ accepted a $$5,000$ deposit from a client for tax work to be completed during the year. The deposit was recorded as unearned revenue. On December $31,2021$ all the tax work for the client is complete.

Required:

Record the adjusting entries for each of the transactions above. $($Optional for your learning: Set the relevant T$-$Accounts and record the entries above. For the transactions above which do not specify an opening balance, assume it is $$0\mathrm{.}00.$ For the Cash T$-$Account, assume that the opening balance on January $1,2021$ is $$10,000.$ For T$-$accounts, an excel document may be attached to the submission if it is easier.$)$ can you please create proper T$-$account and general entry form