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Adjusting Entries For each of the following unrelated situations, prepare the necessary adjusting entry in general journal form: a. Unrecorded depreciation on equipment is $800. b. The Supplies account has a balance of $3,100. Supplies on hand at the end of the period totaled $1,200. c. On the date for preparing financial statements, an estimated utilities expense of $425 has been incurred, but no utility bill has been received. d. On the first day of the current month, rent for four months was paid and recorded as a $2,800 debit to Prepaid Rent and a $2,800 credit to Cash. Monthly statements are now being prepared. e. Nine months ago, Solid Insurance Company sold a one-year policy to a customer and recorded the receipt of the premium by debiting Cash for $800 and crediting Unearned Premium Revenue $800. No adjusting entries have been prepared during the nine-month period. Annual financial statements are now being prepared. f. At the end of the accounting period, employee wages of $1,050 have been incurred but not paid. g. At the end of the accounting period, $411 of interest has been earned but not yet received on notes receivable that are held. To record accrued utilities expense. Description Debit Credit a. : l$ 01$ 0 l : l 0l 0 7 To record depreciation expense. b. 0 0 l : l 0l 0 'To record supplies expense. l ' c~l ,,,,,,,,,,,,,,,,,,, ,, ,, ,, :1 9l,,,,,,, ,2 l : 1 ol 0 l Description Debit Credit a. 0 $ O 0 0 To record depreciation expense. b. O O 0 0 To record supplies expense. C. o O O O To record accrued utilities expense. d. O o O To record rent expense for the month. e. 0 0 To record premium revenue earned. f 0 O O To record accrued wages at the end of the period. 0 0 O O To accrue interest earned but not yet received