$\backslash$table$[[1,$Account,Debit,Credit$],[22,$Cash,$40450,],[33,$Accounts Receivable,$4000,],[4,$Interest Receivable,,$],[55,$Supplies,$2800,],[6,$Prepaid Insurance,$6000,],[7,$Prepaid Rent,$15000,],[8,$Equipment,$40000,],[9,$Accumulated Depreciation,,$],[10,$Long$-$Term Investments,$20000,],[11,$Accounts Payable,,$250],[12,$Dividend Payable,,$],[13,$Unearned Revenue,,$1500],[14,$Short$-$Term Notes Payable,,$30000],[15,$Interest Payable,,$],[16,$Income Taxes Payable,,$],[17,$Common Stock $(1$$ par value$),,1000],[18,$Additional Paid$-$In Capital,,$9000],[19,$Retained Earnings,,$],[20,$Decorating Revenue,,$120000],[21,$Interest Income,,$],[22,$Wage Expense,$32000,],[23,$Utilities Expense,$1000,],[24,$Telephone Expense,$500,],[25,$Supplies Expense,,$],[26,$Rent Expense,,$],[27,$Insurance Expense,,$],[28,$Depreciation Expense,,$],[29,$Income Tax Expense,,$],[30,,$Totals,$]]$

Here is the STARTING balances. Please account for the following events. Create adjusting journal entries AND a trial Balance to confirm adjustments. Please Prepare the required adjusting journal entries for each situation as of December $31$ of the

current year.

Here are the events:

A$.$ Deanna's received a $$2,800$ shipment of supplies in September of the current year. When counting the supplies on December $31$ of the current year, Deanna's found only $$1,500$ worth of supplies on hand.

b$.$ Deanna's had paid $$15,000$ for six months of rent on November $1$ of the current year. As of December, $31$ of the current year, two months $($November & December$)$ of prepaid rent have expired.

c$.$ Deanna's had paid $$6,000$ for one year's insurance on August $1$ of the current year. Debit and credit the accounts affected.

d$.$ The company acquired equipment costing $$40,000$ on January $1$ of the current year. Suppose that the depreciation on this equipment was calculated to be $$3,000$ for the current year.

e$.$ On December $1$ of the current year, the company sold $$1,500$ in gift certificates for decorating services to a customer. On December $31$ of the current year, the accountant received an envelope containing $$1,200$ worth of redeemed gift certificates, not yet recorded in the company's books.

f$.$ Investments owned by the company earned $$1,500$ in additional interest revenue for the year; the cash will be received in January.

g$.$ The company borrowed using a note payable from the bank for $$30,000$ on January $1$ of the current year, due with all interest on June $30$ of the following year. The note payable requires $12\%$ interest.

h$.$ The company calculated its income taxes as $$28,110$ for the current year ended December $31.$

i$.$ On December $15$ of the current year, the company declared a $$1,750$ dividend, payable on January $15$ of the following year.

Please do not just list out the steps. Somewhere along the way I am messing up one of the adjustments and it's making my trial balance not work.