Jaguar Auto Company provides general car maintenance to customers. The companys fiscal year-end is December 31. The December 31, 2012, trial balance (before any adjusting entries) appears below. Accounts Debits Credits Cash $ 17,000 Accounts receivable 14,000 Supplies 22,000 Prepaid insurance 18,000 Equipment 85,000 Accumulated depreciation $ 27,000 Accounts payable 11,000 Salaries payable 0 Utilities payable 0 Interest payable 0 Notes payable 30,000 Common stock 25,000 Retained earnings 9,000 Dividends 2,000 Service revenue 220,000 Salaries expense 153,000 Depreciation expense 0 Insurance expense 0 Supplies expense 0 Utilities expense 11,000 Interest expense 0 Totals $ 322,000 $ 322,000 Information necessary to prepare the year-end adjusting entries appears below. a. Depreciation on the machines for the year is $9,000. b. Employee salaries are paid every two weeks. The last pay period ended on December 23. Salaries earned from December 24 through December 31, 2012, are $3,000. c. On September 1, 2012, Jaguar borrows $30,000 from a local bank and signs a note. The note requires interest to be paid annually on August 31 at 9%. The principal is due in five years. d. On March 1, 2012, the company purchases insurance for $18,000 for a one-year policy to cover possible injury to mechanics. The entire $18,000 is debited to Prepaid Insurance at the time of the purchase. e. $4,000 of supplies remains on hand at December 31, 2012. f. On December 30, Jaguar receives a utility bill of $1,700 for the month. The bill will not be paid until early January 2013, and no entry is recorded when the bill is received. Required: Prepare the necessary adjusting entries on December 31, 2012. (Do not round your intermediate calculations. Omit the "$" sign in your response.) Event General Journal Debit Credit a. b. c. d. e. f