Shock Inc. has a December $31$ year end and prepares adjusting journal entries annually. All journal entries except for the year$-$end adjustments have already been correctly recorded. The following information is provided to prepare adjusting journal entries:

a$.$ Shock Inc. signed a $6-$month note payable for $$40,000$ on September $30$ of the current year. The interest rate is $8\%,$ and both principle and interest are due at maturity.

b$.$ The company earned interest of $$90$ on an overdue account. It has not yet been recorded.

c$.$ During November, the company collected $$12,000$ from a customer before providing services. At year end, $$9,000$ of this has been earned.

d$.$ The company incurs salary expense of $$700$ per day, Monday to Friday, and pays employees every Friday. December $31$ is on a Wednesday.

e$.$ On January $1,$ the supplies ledger account has a debit balance of $$1,100.$ Throughout the year, the company purchased $$2,000$ of supplies. A count of supplies indicated $$800$ of supplies on hand.

f$.$ Depreciation expense for the year is $$12,000.$

g$.$ On June $1,$ the company prepaid a $1-$year rental fee of $$36,000$ for an office building and moved in the same day.

h$.$ On March $31,$ the company purchased a $1-$year insurance policy for $$2,700.$

i$.$ The company received a bill of $$640$ from the City of Kamloops for utilities services from September $1$ to December $31.$ The bill is due on January $31$ and has not yet been recorded.

j$.$ Services provided to customers for $$4,500$ are uncollected and unrecorded.RequiredPrepare the required December $31$ adjusting journal entries. In the date column, use the letters provided to organize your entries. Please leave one empty row between each journal entry.