Journalize the end-of-period adjusting entries fix each independent case listed below You do not need to provide columns headers (e.g.. Account Titles. Dr. Cr. etc.) Moonbeam Company began the year (Jan. 1) with a $3.000 balance in the Office Supplies account. During the year, $8.500 worth of additional office supplies were purchased and recorded. A physical count of office supplies on hand at the end of the year revealed that $6.400 worth of office supplies had been used during the year. No adjusting entry has been made until year end (Dec. 31). Western Company has a calendar year-end accounting period. On July 1. 2016 the company purchased office equipment for $30,000. It is estimated that the office equipment will depreciate $400 each month. No adjusting entry has been made. Provide the year-end (Dec. 31, 2016) adjusting entry. Ranch Realty is in the business of renting several apartment buildings and prepares monthly financial statements and is preparing one for the end of August. It has been determined that 3 tenants in $700 per month apartments and one tenant in the $1,000 per month apartment had not paid their August rent (due August 1) as of August 31st, . Friendly's Ice Cream has a mortgage for $60.000 at 12% per year. Interest is payable once a year on June 1. The mortgage was taken out, signed and recorded in the firm's financial records June 1, 2016. It is now December 31, 2016 and the firm is preparing year-end financial statements. Provide the needed entry with respect to this mortgage. No adjusting entry has been made until year end (Dec. 31)