Startech Surveillance Services had the following adjustments as of the end of the year: a. Equipment depreciation was $1,500. b. $700 of advertising expense was incurred but not paid. (Use Advertising Payable:) c. Office Supplies on hand at the end of the year totaled $250. The beginning balance of Office Supplies was $600. d. $1,200 of rent revenue was earned but not recorded or received. e. Unearned revenue of $3,000 had been earned. 6. For each situation, indicate which category of adjustment (deferral or accrual) is described. 7. Journalize the adjusting entry needed