Prepare the required end-of-period adjustments for each independent case listed below. Indicate the change in each account affected (Increase or Decrease), the account title of each account affected and the amount. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Case 1 The Thomas Company began the year with a $3,000 balance in the Supplies account. During the year, $8,500 of additional supplies were purchased. A physical count of supplies on hand at the end of the year revealed that $8,300 worth of supplies had been used during the year. No adjustment has been made until year-end. Case 2 The Leno Company has a calendar year-end accounting period. On July 1 , the company purchased office equipment for $30,000. It is estimated that the office equipment will depreciate $200 each month. No adjustment has been made until year-end. Case 3 Yeats Realty is in the business of renting several apartment buildings and prepares monthly financial statements. It has been determined that 2 tenants in $900 per month apartments and one tenant in the $1,000 per month apartment had not paid their December rent as of December 31st. Case Increase or Decrease 1. 2. 3. 3