Prepare general journal entries on 31 December, 2017 to record the following unrelated year- end adjustments. i) On 2 December, 2017, Rs. 6,200 of supplies were purchased and recorded as an asset. A count revealed Rs. 1,000 still on hand at 31 December, 2017. ii) Services performed during December but not yet billed to customers totalled Rs. 5,000. iii) Depreciation of equipment is recorded using the straight-line method over 10 years. The equipment was purchased on 1 December, 2017 for Rs. 300,000, and has no residual value at the end of its useful life. iv) Prepaid insurance expired during the month of December was Rs. 2,500. v) Rs. 10,000 of Unearned Revenue has been earned during December.