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 20XX, and January 20XX (the following year). (unearned) e) On 31 December 20XX, Hydro bill for $82 was received for month of December 20XX. The bill is due to be paid the following January 10. (Accrued expense)