Journalized the adjusting entries required on the following independent situation.

a. The balance in the supplies account before adjustment at the end of the year is $2,750. Supplies on hand at the end of the year is $530.

b. For every purchase of supplies the company debit the account Supplies expense. At the end of the year, remaining supplies unused amounted to $750.

c. Prepaid insurance has a debit balance of $6,500 at the beginning of the year. Expired insurance amounted to $3,250.

d. The balance of uneamed fees account before adjustment at the end of the year is $25,800. Unearned fees at the end of the year is $12,000.

e. Weekly salaries of $15,000 are paid every Friday for 5 days work. The period ends on Tuesday.

f. At the end of the year, $10,500 of fees have been eamed but have not been billed to clients.

g. The equipment had been purchased on September 1, 2020 amounting to $300,000. It was estimated that the equipment has a useful life of 5 year with no residual value. Use straight-line method.