Preparing Accounting Adjustments The following are separate accounting scenarios that require accounting adjustments. (a) Unrecorded depreciation on equipment is $720. (b) The supplies account has a balance of $3,870. Supplies still available at the end of the period total $1,100. (c) On the date for preparing financial statements, an estimated utilities expense of $430 has been incurred, but no utility bill has yet been received or paid. (d) On the first day of the current period, rent for four periods was paid and recorded as a $3,200 increase to prepaid rent and a $3,200 decrease to cash. (e) Nine months ago, a one-year service policy was sold to a customer and the seller recorded the the cash received by crediting unearned revenue for $1,872. No accounting adjustments have been prepared during the nine-month period. The seller is now preparing annual financial statements. (f) At the end of the period, employee wages of $965 have been incurred but not paid or recorded. (g) At the end of the period, $300 of interest has been earned but not yet received or recorded. Prepare journal entries for each accounting adjustment.