Journalize the adjusting entries needed on December 31, the end of the current accounting period for blue Inc. using the following data:

a. The balance in Office Supplies before adjustment is $6,200. A physical count reveals $4,350 of supplies on hand at December 31.

b. A computer was purchased on January 1 for $20,000. The computer has a useful life of 4 years and is depreciated in the amount of $5,000 per year

c. A one year insurance policy costing $6,960 was purchased on September 1

d. Employee salaries are owed for 2 days of a regular 7-day work week. Weekly payroll, $8,050

e. Unearned Maintenance Revenue has a balance of $19,000 before adjustment. Records that $7,800 of that amount has been earned by December 31.

- Required: Prepare the appropriate adjusting journal entries to record these transactions.