Prepare the required end of period adjusting entries for each independent case listed below. Case 1 Kiko Company began the year with a $2,000 balance in the Supplies account. During the year, $6,500 worth of additional supplies were purchased. A physical count of supplies on hand at the end of the year revealed that $5,400 worth of supplies had been used during the year. No adjusting entry has been made until year end. Case 2 Birdnest Co has a calendar year-end accounting period. On July 1, the company purchased equipment for $30,000. It is estimated that the equipment will be used for 7 years with a Salvage value of $2,000. No adjusting entry has been made until year end. Case 3 Ranch Realty is in the business of renting several apartment buildings and prepares quarterly financial statements. It has been determined that 3 tenants in $900 per month apartments and one tenant in the $1,200 per month apartment had not paid their quarter rent as of August