Journalizing adjusting entries and subsequent journal entries Laroche Landscaping has collected the following data for the December 31 adjusting entries: Each Friday, Laroche pays for the current week's work. The amount of the weekly payroll is $7, 500 for a five-day workweek. This year, December 31 fails on a Wednesday. Laroche will pay its employees on January 2. On January 1 of the current year, Laroche purchases an insurance policy that covers two years, $2, 500. The beginning balance of Office supplies was $3, 900. During the year, Laroche Purchased office supplies for $5, 400, and at December 31 the office supplies on hand total $2, 600. During December, Laroche designed a landscape plan and the client prepaid %5,000. Laroche recorded this amount as Unearned Revenue. The job will take several months to complete, and Laroche estimates that the company has earn 60% of the total revenue during the current year. At December 31, Laroche had earned $4, 500 for landscape service completed for Turnkey Appliances. Turnkey has stated that it will pay Laroche on January 10. Depreciation for current year includes Equipment, $3, 300; and Trucks, $2, 100. Laroche has incurred $400 of interest expense on a $900 interest payment due January 15. Requirements Journalize the adjusting entry needed on December 31 for each of the previous items affecting Laroche Landscaping. Assume Laroche records adjusting entries only at the end of the year. Journalize the subsequent journal entries for adjusting entries a, d, and g