Kat's Cat Klinic had the following balance sheet as of December 31, 2015:

Assets: Liabilities and Stockholders Equity

Cash $ 195,000 Accounts Payable $ 23,000

Accounts Receivable $70,000 Salaries Payable 11,400

Less Allowance (4,500) 65,500 Utilities Payable 2,100

Prepaid Insurance 31,000 Interest Payable 3,800

Supplies 29,000 Unearned Revenue 13,500

Building $510,000 Notes Payable 57,000

Accum Depr Build (185,000) 325,000 Common Stock 225,000

Equipment $385,000 APIC 403,000

Accum Depr Equip(110,000) 275,000 Retained Earnings 181,700

$ 920,500 $ 920,500

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The following economic events occurred during 2016:

1. Performed services for $ 174,000, all on account.

2. Paid $ 157,000 for salaries that were due. (THINK!)

3. Collected $ 116,000 from customers on account.

4. Received $ 34,000 for services to be performed.

5. Paid $ 7,800 due for utilities. (THINK!)

6. Performed services totaling $ 212,000 of which $ 68,000 was received in cash.

7. Purchased $ 39,000 worth of supplies and paid cash.

8. Paid $ 5,000 for interest due on note. (THINK!)

9. Wrote off uncollectible bad debt of $ 14,300. (See 2012/2030 text or page 363.)

10. Paid $ 147,000 for salaries.

11. Collected $ 186,000 on account.

12. Paid $ 18,000 on account.

13. Issued 60,000 shares of $ 1 par value common stock and received $ 280,000. (See 2012/2030 text or page 1047.)

14. Performed services totaling $ 284,200 of which $ 79,000 was received in cash.

15. Declared and paid a cash dividend of $ 72,000. (Use a dividend account.) (See notes.)

Record tranasctions 1 thru 15 in general journal form -DONE

The Following information pertains to 2017 year-end adjusting entries:

a. Estimated $19,400 for bad debt expense.

b. $ 7000 of insurance remains unexpired at year-end.

c. There are $33,600 worth of supplies on hand.

d. Allocated $21,000 for depreciation of buildings and $38,000 for depreciation of equipment.

e. accrued the following expenses: salaries, $9,200; utilities, $1,700; interest, $4,900.

f. earned $32,900 of prepaid services.

question: RECORD 2017 ADJUSTING ENTRIES A THRU F IN GENERAL JOURNAL FORM