OGG started operation on 12/1/2022. The following events occurred in December 2022. 1. 12/1 2. 12/1 3. 12/2 4. 12/5 Pay $12,000 cash in advance to rent office space for a year. Receive $18,000 cash in advance from Westberry for services to be performed over 12 months beginning 12/1. Purchase $800 of supplies on account. Provided $84,000 of consulting services to its clients, but no cash has been collected. By the end of December, OGG needs to make the following adjusting entries: 5. Adjusting entry for rent expenses: account for the expenses incurred in December. 6. Adjusting entry for unearned revenue: account for the service provided in December 7. Adjusting entry for supply expenses incurred in December. Supplies on hand at the end of December equal $450. 8. Adjusting entry for accrued salary expenses. Employee salaries for the month of December totaling $7,500 are not paid. It will be paid on January 7, 2023. Requirement: Please write down the journal entries for the 8 items listed above. Item Date Description/account 2 1 12/1 12/1 3 12/2 General Journal Debit Credit