Journalize the adjusting entry needed on december 31 the company year end for each of the following

a. Details of Prepaid Rent are shown in the account: Prepaid Rent Jan. 1 Bal. 5,700 Mar. 31 11,400 Sep. 30 11,400 Thompson Construction pays office rent semi-annually on March 31 and September 30. At December 31, part of the last payment is still available to cover January to March of the next year. No rent expense was recorded during the year. b. Thompson Construction has lent money to help employees find housing, receiving notes receivable in return. During the current year, the entity has earned interest revenue of $2,200 from employees' loans, which it will receive next year. c. The beginning balance of Supplies was $5.900. During the year, the company purchased supplies costing $28,000, and at December 31 the inventory of supplies remaining on hand is $6,900. d. Thompson Construction is installing cable in a large building, and the owner of the building paid Thompson Construction $46,000 as the annual service fee. Thompson Construction recorded this amount as Unearned Service Revenue. Pam Dubuque, the general manager, estimates that the b. Thompson Construction has lent money to help employees find housing, receiving notes receivable in return. During the current year, the entity has earned interest revenue of $2,200 from employees' loans, which it will receive next year. c. The beginning balance of Supplies was $5,900. During the year, the company purchased supplies costing $28,000, and at December 31 the inventory of supplies remaining on hand is $6,900. d. Thompson Construction is installing cable in a large building, and the owner of the building paid Thompson Construction $46,000 as the annual service fee. Thompson Construction recorded this amount as Unearned Service Revenue. Pam Dubuque, the general manager, estimates that the company has earned 30 percent of the total fee during the current year. e. Thompson Construction pays its employees each Friday. The amount of the weekly payroll is 56,600 for a five-day workweek, and the daily salary amounts are equal. The current accounting period ends on Tuesday f. Amortization expenses for the current year includes Equipment, $26,000; and Trucks, S45,000. Record this as a compound entry