Prepare ADJUSTING journal entries needed on December 31 to record the following unrelated year-end adjustments during 2019 for Tier Company. a. Each Friday Tier pays employees for the current week's work. The amount of the weekly payroll is $7,000 for a five-day workweek. This year December 31 falls on a Monday. Tier will pay the employees on Friday, January 4. b. The Prepaid Insurance account has a $4,780 debit balance before adjustment. An examination of insurance policies shows $1,950 of insurance remains. c. At December 31, Tier had earned $2,500 for landscape services completed for Basic Appliances. Basic has stated that they will pay Tier on January 10, d. The beginning balance of Office Supplies was $1,000. During the year Tier purchased office supplies for $5,200 and at December 31 the office supplies on hand totaled $2,400. e. During December, Tier designed a landscape plan and the client prepaid $12,000. Tier recorded this amount as Unearned Revenue. The job will take several months to complete and Tier estimates that the company has earned 15% of the total revenue during the year. f. Tier has incurred $150 of interest expense on a $225 interest payment due January 15. g. Depreciation for the current year includes Delivery Vehicles, $3,700; and Equipment, $1,300. h. The company collects rent monthly from its tenants. One tenant whose rent is $1,500 per month has not paid his rent for December. i. Tier has billed customers, $900 for services completed. i. On January 1 of 2019 Tier purchased an insurance policy that covers three years, $9,000