Journalize the following adjusting transactions.Omit explanations and Ref. information:

1. Depreciation on equipment is $1,340 for the accounting period.
2. Interest owed on a loan but not paid or recorded is $275.
3. There was no beginning balance of supplies and $550 of office supplies were purchased during the period. At the end of the period $100 of supplies were on hand.
4. Prepaid rent had a $1,000 normal balance prior to adjustment. By year end $700 had expired.
5. Accrued salaries at the end of the period amounted to $900.
6. Accrued interest on notes receivable is $30.
7. $1,000 of unearned service revenue has been earned.
8. Services totaling $2,900 had been performed but not yet billed at the end of the year.