Journalize adjusting entries for Jones Inc for the month ending July 31, 2021.

A) Jones Inc has a balance in the prepaid insurance account before adjustment at the end of the month of $ 20,000. It was determined that the amount of insurance applicable to future periods was $ 12,500. Make the adjusting entry for July 31, 2021.

B) Jones Inc beginning balance in the supplies account was $ 12,000 and additional supplies purchased during the month was $ 5,000. After taking inventory of supplies at the end of the month, it was determined that the amount of supplies on hand was $ 8,570. Prepare the adjusting entry for July 31, 2005.

C) Jones Inc borrowed $ 40,000 at 9% on a 180 day note from First National Bank on July 10, 2021 (Use a 365 day year). Prepare the adjusting entry for July 31, 2021.

D) Jones Inc purchased equipment of July 1, 2021 for $ 28,000. The estimated residual value is $ 4,000 and the useful life is 4 years (48 months). Prepare necessary adjusting entry for July 31, 2021.

E) Jones Inc pays weekly salaries of $ 42,000 on Friday for a five-day week ending on that day. Assume that July 31, falls on a Tuesday. Prepare adjusting entry for July 31, 2021.