Requirement 1. Journalize the adjusting entry needed on December 31 for each of the items affecting Littleton Landscaping. Assume Littleton records adjusting entries only at the end of the year. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Each Friday, Littleton pays employees for the current week's work. The amount of the weekly payroll is $6,000 for a five-day workweek. This year December 31 falls on a Wednesday. Littleton will pay its employees on January 2. Date Accounts and Explanation Debit Credit Dec. 31 i More Info - a. Each Friday, Littleton pays employees for the current week's work. The amount of the weekly payroll is $6,000 for a five-day workweek. This year December 31 falls on a Wednesday. Littleton will pay its employees on January 2. b. On January 1 of the current year, Littleton purchases an insurance policy that covers two years, $5,000 c. The beginning balance of Office Supplies was $4,300. During the year, Littleton purchased office supplies for $5,800, and at December 31 the office supplies on hand total $2,200. d. During December, Littleton designed a landscape plan and the client prepaid $5,000. Littleton recorded this amount as Uneared Revenue. The job will take several months to complete, and Littleton estimates that the company has earned 50% of the total revenue during the current year. e. At December 31, Littleton had earned $2,500 for landscape services completed for Moving On Up Appliances. Moving On Up has stated that it will pay Littleton on January 10. f. Depreciation for the current year includes Equipment, $3,200; and Trucks, $1,700. g. Littleton has incurred $600 of interest expense on a $850 interest payment due on January 15. Requirements 1. Journalize the adjusting entry needed on December 31 for each of the items affecting Littleton Landscaping. Assume Littleton records adjusting entries only at the end of the year. 2. Journalize the subsequent journal entries for adjusting entries a, d, and g