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35. During 2015, the Electra Company debited Office Supplies for $124,000 for purchases made during the year. The balance in the Office Supplies account at the beginning of 2015 was $1,000. On December 31, 2015, $2,000 of the supplies remained unused. The adjusting journal entry at 12/31/15 to recognize the supplies used would include a debit to Supplies Expense for: A) $125,000 B) $124,000 C) $123,000 D) $122,000 36. Castle financed the purchase of a delivery truck by borrowing cash from E-Z Credit on January 1. The annual interest on this loan is $750 payable on January 1 of each year. What is the adjusting entry to accrue interest on December 31 at fiscal year end? A) debit Interest Expense $750; credit Interest Payable $750 B) debit Interest Income $750, credit Interest Payable $750 C) debit Interest Expense $750; credit Cash $750 D) debit Interest Payable $750; credit Interest Expense $750 37. The statement of cash flows: A) Provides information on the financial position of a firm at a particular point in time. B) Provides detailed data on the specific revenues and expenses of a firm. C) Provides details of the equity of the owners of a firm. D) Provides information on the sources and uses of cash. E) Provides the details of the assets, liabilities, and owners equity of a firm