Mike Sweet opened a web consulting business called Sweet Homes and recorded the following transactions in its first month of operations.

April 1	Sweet invests $92,000 cash along with office equipment valued at $35,500 in the company in exchange for common stock.
April 2	The company prepaid $11,400 cash for twelve months' rent for office space. The company's policy is record prepaid expenses in balance sheet accounts.
April 3	The company made credit purchases for $8,100 in office equipment and $4,300 in office supplies. Payment is due within 10 days.
April 6	The company completed services for a client and immediately received $7,300 cash.
April 9	The company completed a $15,500 project for a client, who must pay within 30 days.
April 13	The company paid $12,400 cash to settle the account payable created on April 3.
April 19	The company paid $3,360 cash for the premium on a 12-month insurance policy. The company's policy is record prepaid expenses in balance sheet accounts.
April 22	The company received $4,800 cash as partial payment for the work completed on April 9.
April 25	The company completed work for another client for $5,800 on credit.
April 28	The company paid $5,800 cash in dividends.
April 29	The company purchased $2,500 of additional office supplies on credit.
April 30	The company paid $2,500 cash for this month's utility bill.

Descriptions of items that require adjusting entries on April 30, follow.

a) On April 2, the company prepaid $11,400 cash for twelve months' rent for office space.

b) The balance in Prepaid insurance represents the premium paid for a 12-month insurance policy the policy's coverage began on April 1.

c) Office supplies on hand as of April 30 total $1,900.

d) Straight-line depreciation of office equipment, based on a 5-year life and a $9,100 salvage value, is $575 per month.

e) The company has completed work for a client, but has not yet billed the $2,400 fee.

f) Wages due to employees, but not yet paid, as of April 30 total $2,900.

Adjusting entry related to: a) Rent b) Insurance c) Office supplies d) Depreciation e) Unbilled fees f) Unpaid wages Account affecting the: Income Statement Balance Sheet Impact on net income 0