lournalize the adjustin g entry needed on December 31, the company's year end, for each of following independent cases affecting Eagle Communications: a. Each Frid lounalizing adjusting entries ay the company pays its employees for the current week's work. The amount of the payroll is $15,000 for a five-day workweek. The current accounting period ends on Expense, $9,200 Wednesday b. Eagle has received notes receivable from some clients for professional services. During $800, which will be received next the current year, Eagle has earned interest revenue of year c. The beginning balance of Supplies was $4,800. During the year the company purchased supplies costing $7.600, and at December 31 the inventory of supplies remaining on hand is $3,200. d. The company is developing a wireless communication system for a large company, and the client paid Eagle $120,000 at the start of the project. Eagle recorded this amount as nearned Consulting Revenue. The development will take several months to complete. Eagle executives estimate that the company has earned three-fourths of the total fee dur- ing the current year. e. Amortization for the current year includes the following: Office Furniture, $8,600, and Design Equipment, S16,000. Make a compound entry. (Hint: This means showing every- thing in one journal entry and not two.) f. Details of Prepaid Insurance are shown in the account Prepaid Insurance Jan. 2 Bal. 6,000 Eagle Communications prepays a full year's insurance on January 2. Record insurance expense for the year ended December 31 as one annual adjustment for what was used for the year. Problem 3-4A Laughter Landscaping has collected the following data for the December 31 adjusting Journalizing ar and subseo a. Each Friday, Laughter pays employees for the current week's work. The amount of the fiua dau workweek, This year December 31 falls on a entries b.lr