Journalize the adjusting entry needed on December 31 , the end of the current accounting period, for each of the following independent cases affecting Kensington Corp. Explanation for each entry is NOT needed. a. Kensington pays employees each Friday. The amount of the weekly payroll is $4,500 for a five-day work week. The current accounting period ends on Monday. b. Kensington has a note receivable. During the current year, Speedy has earned accrued interest revenue of $300 that it will collect next year. c. The beginning balance of supplies was $1,500. During the year, Kensington purchased supplies costing $3,300, and at December 31 supplies on hand total $700. d. Kensington is providing services for Aurora Corporation, and the owner of Aurora paid Kensington $15,000 as the annual service fee. Kensington recorded this amount as Unearned Service Revenue. Kensington estimates that it has earned 72% of the total fee during the current year. e. Depreciation for the current year includes Office Furniture worth $2,100