In general journal form (descriptive form, NOT 'T' Account form), record adjusting entries for the following items for Cornish Accounting Co. at December 31, 2015. i) On January 3,2015,$5,500 of supplies were purchased and recorded as an asset. A count revealed $500 still on hand at December 31, 2015. ii) Services performed during December but not yet billed to customers totalled $2,500. iii) On July 1, 2015, 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. Show calculation. iv) On December 31, 2015 utilities owed but not yet paid amounted to $500. v) On January 10, 2015 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 31,2015 all the tax work for the client is complete