Journalize the following adjusting entries.

a. Expired prepaid rent, $2000

b. Supplies used, $500

c. 10% depreciation on furniture costing $100,000

d. Service revenue that was collected in advance and now has been earned, $300

e. Accrued salaries , $2,100

f. Accrued interest on note receivable ,$100

g. Accrued service revenue , $900

h. The company had an existing balance of $2000 in the allowance for doubtful accounts. The company uses 1% of accounts receivable balance to make provision for bad debts. The accounts receivable balance at the end of the year was $300,000. Make adjusting entries for the provision for bad debts.