The following balances in selected accounts on December 31, 2017. Accounts Receivable 0 Accumulated Depreciation - Equipment 0 Equipment 6,650 Interest Payable 0 Notes Payable 20,000 Prepaid Insurance 3,000 Salaries and Wages Payable 0 Supplies 2,940 Unearned Service Revenue 36,000 All of the accounts have normal balances. The information below has been gathered at December 31, 2017 1. Depreciation on the equipment for 2017 is 2,250. 2. Expired insurance on May 31 was 1,000. 3. The company pays its employees total salaries of 5,000 every Monday for the preceding 5-day week (Monday-Friday). On Monday, December 27, 2017, employees were paid for the week ending December 24, 2017. All employees worked the five days ending December 31, 2017 4. On December 1, 2017, the company collected 16,000 for jobs to be performed from December 1, 2017, through May 31, 2018 5. Performed services for a client in December 2017. The client will be billed 2,000. 6. A count of supplies on December 31, 2017, indicates that supplies of 750 were used. Instructions Prepare in journal form the adjusting entries for the six items listed above