Journalize the adjusting entries necessary at the end of the month for the following items: $($If an amount box does not require an entry, leave it blank.$)$

a$.$ The beginning balance of the Supplies account was $$245.$ During the month the company bought additional supplies in the amount of $$735.$ At the end of the month a physical inventory showed $$343$ of unused supplies.

Supplies Expense

Supplies

b$.$ The company has a $12\%$ Note Payable in the amount of $$17,000$ due in six months. The interest expense of $$170$ for the month has not been recorded.

c$.$ The company has two employees. The manager is paid on the fifteenth of every month for work performed during the first half of the month and on the first of the following month for the work performed during the second half of the month. His monthly salary is $$5,500.$ The other employee is paid $$650$ for each five$-$day work week $($Monday$-$Friday$).$ The last day of the month fell on Thursday.

Wages and Salary Expense

Wages and Salary Payable

d$.$ The unearned fees account shows a balance of $$46,000.$ According to the manager $60\%$ of that amount has been earned.

Unearned Fees