Prepare the required end-of-period adjusting entries for each independent case listed below.

Case 1 Moonbeam Company began the year with a $3,000 balance in the Supplies account. During the year, $8,500 worth of additional office supplies were purchased. A physical count of office supplies on hand at the end of the year revealed that $4,400 worth of office supplies had been used during the year.Prepare adjusting entry at year end.

Case 2 Western Company has a calendar year-end accounting period (Jan 1- Dec 31).

On July 1 2008, the company purchased office equipment for $30,000. It is estimated that the office equipment will depreciate $500 each month. Prepare adjusting entry on June 30 2009

Case 3 Ranch Real Estate Agency is in the business of renting several apartment buildings (which is their main source of revenue) and prepares monthly financial statements. It has been determined that 3 tenants in $800 per month apartments and one tenant in the $1,000 per month apartment had not paid their August rent as of August 31st. Prepare journal entry for the month of August.