P1.2 A friend has asked you to look at the accounts of his small restaurant and recommend the end-of-period adjusting entries. After viewing the accounts, it was apparent that the following adjusting entries were required. Com- plete the adjusting journal entries for each of the following items. a. Wages of $2,877 and salaries of $1,400 have been accrued but not paid. b. A total of $8,800 of prepaid rent has been consumed. C. Total depreciation expense of $10,700 must be recognized, consisting of kitchen equipment, $4.900, and furnishings $5,800. d. A total of $4,000 of prepaid insurance must be expensed. e. Supplies of $1,218 have been used but not expensed. f. Interest on a note payable in the amount of $436 must be accrued