Provide detail solutions, please.

GER Corporation's year end is December 31. Prepare the year-end adjusting entries for each of the following situations: (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (a) On January 1, GER had $380 of office supplies on hand. During the year, GER purchased an additional $3, 910 of office supplies which it recorded as supplies on the balance sheet. A physical inventory on December 31 revealed $280 in office supplies remaining. (b) On October 1, GER signed a lease to rent some additional office space. Terms of the one-year lease called for prepayment of the entire year's rent in advance. GER paid $17, 880 on October 1 for the full year's rent and recorded a prepaid asset for the entire amount. (c) GER employs five office staff who each earn $41, 250 per year. The employees get paid every two weeks (i.e. ten working days), and their salary is spread over 50 weeks. At December 31, the employees have worked three days for which they haven't been paid. (d) GER has not yet received the invoice from the local telephone company for telephone and internet service for the month of December. From January to the end of November, GER has paid $8, 459 for telephone and internet service. (Use account "Accrued Liabilities".)