Prepare adjusting general journal entries, including a description, for items a. - e. listed below.
a	Record Depreciation on equipment for the period, $300.
b	Interest incurred on a loan, but not yet paid, $125.
c	Supplies of $500 were on hand at the beginning of the period. Purchases of supplies during the period totaled $750. At the end of the period, $75 in supplies remained.
d	Property insurance expired during the period, $100.
e	Wages earned, but not yet paid at the end of the period, $345.
	Complete your work below using the format provided. You may want to use T-accounts to determine the adjustment needed
	DATE		DESCRIPTION		DEBIT		CREDIT
	June 20XX		Account		XXX
			Account				XXX
			Description of Entry