Prepare December 31 year-end adjusting journal entries, as needed, for the following items.

a. At year-end, the company received a utility bill for Decembers electricity usage of $400 that will be paid in early January.

b. Cash of $3,300 was collected on November 1 of the current year, for three months of services yet to be performed. Unearned Service Revenue was credited when the cash was received.

c. The company initially records payments of all insurance premiums as Prepaid Insurance. The unadjusted trial balance at year-end shows a balance of $1,100 in Prepaid Insurance. A review of insurance policies reveals that $700 of insurance is unexpired.

d. Employees work Monday through Friday, and salaries of $1,000 per week are paid each Friday. The companys year-end falls on Thursday.

e. The Supplies account shows a balance of $1,000, but a count of supplies reveals only $200 on hand at year-end.

f. Depreciation on office equipment for the current year is $4,000.