The following are 6 independent situations with 6 different companies. All companies have a fiscal year-end of December 31, 2020. All companies require ONLY December 31 adjusting entries. NO OTHER ENTRIES ARE REQUIRED. REQUIRED: Based on the independent situations below, record December 31, 2020 adjusting journal entries. On November 30, 2020, OPG Company has no supplies, so they order more office supplies on account. The company's accountant orders $22,000 of supplies on account. a) On December 31, 2020, the company counts its supplies. The supply count shows $4,000 of supplies are still on hand. A December 31, 2020 adjustment is required. Oober Company purchased a vehicle on June 1, 2020. They paid cash of $49,000. The asset has an expected useful life of 8 years. At the end of its life it will have SO salvage b) value. The company's accountant wishes to use the straight-line depreciation method. A December 31, 2020 adjustment is required. On September 30, 2020. PBS Company signed a $18,000 tong-term note payable, at an annual interest rate of 6%. Between September 30 and December 31 no payments were c madeA December 31, 2020 adjustment is required on December 1, 2020, Fun Company entered into a 7 month contract to provide party planning services for a client. The client will pay the full amount of $24,000 at the end of the contract, Fun Company has provided the services as agreed through December 31. A December 31, 2020 adjustment is required On October 1, 2020 a client pays Smartwise Company 950.000 cash in advance for a 6 month consulting services contract Services for October November and December have be provided as agreed A December 31. 2020 adjustment regulad NOTE YOU ONLY NEED TO DO TOURNAL ENTRIES FOR DEC 11 VF YOU WANT TO DO OTHER ENTRIES FOOTH DATES THAT'S FINE BUT THEY WON'T BE GRACED