Prepare the adjusting entries that would be required on December 31, 2020 for the items below. Use proper journal entry format, but you may OMIT the explanations (show all work).

a. The Office Supplies account started the year on January 1, 2020 with a $1,000 balance. During the year the company purchased $5,000 of supplies. On December 31, 2020, the Company had $1,500 of supplies on hand. Prepare the December 31, 2020 adjusting journal entry for the use of office supplies.

b. Jimmys Travel Co. has a weekly payroll of $15,000. December 31^st falls on a Thursday and Jimmys Travel Co. will pay its employees the following Monday January 4^th for the previous full week. Assume Jimmys Travel Co. has a five day workweek. What is the adjusting entry on December 31, 2020?

c. Depreciation on the company's equipment is $600 for the year.

d. The company paid for one year of insurance on June 1, 2020 for $3,600 and charged the amount at that time to the Prepaid Insurance account. What is the adjusting entry on December 31, 2020?

e. A customer pays our company cash of $2,400 on Sept.1, 2020 for a 12 months of services. When our company received the money we credited the Unearned Revenue account. What is the adjusting entry on December 31, 2020?