In general journal form, record adjusting entries for the following items for Cornish Accounting Co. at December 31, 2020. Show calculations where necessary. a) 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, 2020. b) Services performed during December but not yet billed to customers totalled $2,500. c) On July 1, 2020, 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, 2020 utilities owed but not yet paid amounted to $500. e) 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 31,2020 all the tax work for the client is complete