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> Problems Group A 3-33A Joumalizing adjusting entries and subsequent journal entries Laroche Landscaping has collected the following data for the December 31 adjustin entries: a. Each Friday, Laroche pays employees for the current week's work. The amount the weekly payroll is $7,500 for a five-day workweek. This year, December 31 fol on a Wednesday. Laroche will pay its employees on January 2. b. On January 1 of the current year, Laroche purchases an insurance policy that covers two years, $2,500. c. The beginning balance of Office Supplies was $3,900. During the year, Laroche purchased office supplies for $5,400, and at December 31 the office supplies on hand total $2,600. d. During December, Laroche designed a landscape plan and the client prepaid $5,000. Laroche recorded this amount as Unearned Revenue. The job will take several months to complete, and Laroche estimates that the company has earned 60% of the total revenue during the current year. e. At December 31, Laroche had earned $4,500 for landscape services completed for Turnkey Appliances. Turnkey has stated that it will pay Laroche on January 10. f. Depreciation for the current year includes Equipment, $3,300; and Trucks, $2,100. g. Laroche has incurred $400 of interest expense on a $900 interest payment due or January 15. Requirements 1. Journalize the adjusting entry needed on December 31 for each of the previous items affecting Laroche Landscaping. Assume Laroche records adjusting entrie only at the end of the year. the subsequent journal entries for adjusting entries a, d, and g. 244 Turalizing adiusting entries and id