Prepare year-end adjusting entries for each of the following situations.

a. The Office Supplies account showed a beginning debit balance of $800 and purchases of $1,000. The ending debit balance was $400.

b. Depreciation on buildings is estimated to be $7,600.

c. A one-year insurance policy was purchased for $6,000. Five months have passed since the purchase.

d. Accrued interest on notes payable amounted to $1,500.

e. The company received a $14,400 advance payment during the year on services to be performed. By the end of the year, one-third of the services had been performed.

f. Payroll for the five-day workweek, to be paid on Friday, is $14,000. The last day of the period is a Tuesday.

g. Services totaling $780 had been performed but not yet billed or recorded.