Required: For each of the above prepare an adjusting journal entry (if necessary)

The following information is available to you in preparing the adjusting journal entries for Amadeus Company on September 30, 2021. Amadeus Company adjusts its books monthly.

1. Each Friday, Amadeus pays employees for the current weeks work. The amount of the payroll is $30,000 for a five-day work week. September 30, 2021 was a Thursday.

2. On January 1 Amadeus purchased an annual insurance premium (the payment for insurance coverage is called a premium) of $21,600. The insurance covers Amadeus until December 31, 2021.

3. Amadeus provides training services for its clients. One client paid Amadeus $28,000 on September 20^th for a ten-day training program. The training project began on September 27^th and ended on schedule on October 6^th.

4. Amadeus originally purchased equipment costing $30,000 in 2019. The equipment had an estimated life of five years.

5. On September 1^st the beginning, balance of office supplies was $1,600. At the end of September, the inventory of office supplies on hand is $750.

Required:

For each of the above prepare an adjusting journal entry (if necessary)