Prepare adjusting journal entries for the following items on December 31, the end of the fiscal year.

a) Depreciation on equipment, $2,500

b) Services performed but not yet paid, $3,500

c) Salaries owed to employees at year-end, $2,500

d) Unearned service revenue earned, $5,500

e) Supplies used during the year, $3,200

f) Prepaid rent expired during the year, $7,500

g) Interest accrued on note receivable, $1000