Problem 2: Howell, Inc. last adjusted its accounts on June 30. The trial balance shows the following balances: Office Supplies Equipment Accumulated Depreciation, Equipment Unearned Revenue Mortgages Payable $ 2,600 16,000 6,000 4,600 50,000 For each of the following, prepare the adjusting entry required for the quarter ended September 30: A. A physical inventory shows that the actual amount of office supplies on hand totals $650. B. As of September 30, $3,800 of the unearned revenue had been earned. C. The equipment has a salvage value of $2,000 and is expected to last eight years. D. The mortgage interest rate is 6% per year