Journalize the adjusting entry needed at December 31, 2021, the end of the current accounting period, for each of the independent cases affecting Compton Group Inc.

a.On March 31, paid the annual the annual insurance premium, $3,600 and debited Prepaid Insurance

b.Compton Group pays employees each Friday.The amount of the weekly payroll is $5,700 for a five-day work week.The current accounting period ends on Thursday.

c.Compton Group has a note receivable.During the current year, the company has earned accrued interest revenue of $520 that it will receive next year.

d.The beginning balance of Supplies was $2,600.During the year, Compton Group purchased supplies costing $6,000, and at December 31 supplies on hand is $2,200.

e.Compton delivered goods to a customer on December 31, 2020.On January 2, it invoiced the customer $12,900 for these goods.

f.Depreciation for the current year included Office Furniture, $950, and Equipment, $2,700.