Journalize the adjusting entry need on December 31,2010 the end of the current accounting period, for each of the following independent cases a Bulova Engineering. Inc. (BED: A. Each Friday, BEI pays employees for the current week's work. The amount of the payroll is S 2,500 for a 5-day work week. The current accounting period ends on Monday B. BEI has notes payable at a local bank. During the current year, BEI has accrued interest expense of $ 2,640, which will be paid next year The beginning balance of Engineering Supplies was $ 1,800. During the year, the entity purchased supplies costing $12,530, and December 31 the inventory of supplies on hand is $ 2,970 BEI is conducting tests of the strength of the steel to be used in a large building, and the client paid BEIS 36,000 at the start of the project. BEI recorded this amount as Unearned Engineering complete. BEI executives estimate that the company has earned three-fourths of the total fee during the current year C. D. Revenue. The test will take several months to E. Depreciation for the current year includes Engineering Equipment, S 6,360; and Building, S 3,790 BEI pays the annual insurance premium (the payment for insurance coverage is called a premium) on April 30 each year. On January 1, the prepaid insurance account has a balance of $600 which relates to the insurance coverage from January 1-April 30, 2010. A new $2,400 policy was purchased on April 30, 2010 for insurance coverage from May 1, 2010 to April 30, 2011. The T-account reflecting that information is shown below F. PREPAID INSURANCE ANUARY I APRIL 30 $600 400