The following are transactions for Zero's Zoo in T-accounts. The year-end for Zero's Zoo is December 31. 

A. On March 1, Zero's Zoo borrowed $15,000 from the bank at 6%, both interest, and principal due in one year. 

B. On May 1, the Zoo purchased a two-year insurance policy beginning immediately and paid $6,750 cash. 

C. On July 1, the Zoo prepaid its rent for three years, paying $5,400 in cash. 

D. On November 1, the company purchased $475 worth of supplies in cash. It had started the year with $375 worth of supplies on hand. 

E. Over the course of the year, Zero's Zoo earned $54,500 in cash sales. 

Make the necessary adjustments to Zero's Zoo's accounts in preparation for the year-end financial statements. At year-end, there were $175 worth of supplies on hand.