On January $1,$ you started a small business. The following are your transactions for the year. Prepare the adjusting entries on $31$ December this year. a$)$ On January $1,$ you purchased a computer for $$3,000$ cash. You estimate that your computer will last three years. After that time, you will give the computer to your sister as a gift. $($Depreciation$)$ b$)$ On March $1,$ you purchased office supplies for $$250$ cash at Staples Canada Inc. At the end of the year, you had $$130$ of the supplies left. c$)$ On April $1,$ you paid $$1,000$ cash for $10$ months of insurance coverage. $($Prepaid$)$ d$)$ On December $1,$ a customer pays $$2,000$ cash for your services for December $20$XX$,$ and January $20$XX $($the following year$).($unearned$)$ e$)$ On $31$ December $20$XX$,$ Hydro bill for $$82$ was received for month of December $20$XX$.$ The bill is due to be paid the following January $10.($Accrued expense$)$