Prepare adjusting entries for the following transactions:

(a)	The beginning balance of the Supplies account was $245. During the month the company bought additional supplies in the amount of $735. At the end of the month a physical inventory showed $343 of unused supplies.
(b)	The company has a 12% Note Payable in the amount of $17,000 due in 6 months. The interest expense for the month has not been recorded.
(c)	The company has two employees. The manager is paid on the 15th of every month for work performed during the first half of the month and on the 1st of the following month for the work performed during the second half of the month. His monthly salary is $5,500. The other employee is paid $650 for each 5 day work week (Monday - Friday). The last day of the month fell on Thursday.
(d)	The unearned revenue account shows a balance of $46,000. According to the manager 60% of that amount has been earned.
(e)	At the end of the month $5,700 of services had been performed but not yet billed.