PA$13.)$ Prepare adjusting journal entries, as needed, considering the account balances excerpted from the unadjusted trial balance and the adjustment data.

$\backslash$table$[[$Unadjusted Trial Balance,$],[,$Debit,Credit$],[$Property plant and equipment,$320,000,],[$Accumulated depreciation,,$89,500],[$Prepaid insurance,$24,000,],[$Supplies$,7,500,3,000],[$Unearned service revenue,,$]]$

a$)$ supplies actual count at year end, $$6,500$

b$)$ remaining unexpired insurance, $$6,000$

c$)$ remaining unearned service revenue, $$1,200$

d$)$ salaries owed to employees, $$2,400$

e$)$ depreciation on property plant and equipment, $$18,000$