PREPARE ADJUSTING ENTRIES a) Actual amount of office supplies on hand at Dec. 31 = $ 300 b) Prepaid rent expired as of Dec. 31 = $8,000 c) Depreciation of office equipment for the year = $ 15,000 d) Salaries owed but not yet paid on Dec. 31 = $3.500 e) Revenue earned but not yet billed on Dec. 31 = $2.500 f) Amount of unearned revenue that has been earned by Dec. 31 = $ 11, 100