The following data relate to the accounts of Pharoah Company.

a.Unpaid salaries and wages at year end amount to $750.b.PharoahCompany owns bonds of another corporation that pay annual interest of $1,640. These bonds were purchased on April 1, 2020, and the next interest payment will be received on April 1, 2021.c.A two-year insurance policy was purchased on June 1, 2020. The $2,880insurance premium was paid on that date and was debited to Prepaid Insurance.d.Service Revenue was credited for $1,440on June 1, 2020. The amount represents a one-year advance payment for services to be performed by Edminston Company through May 31, 2021.e.The Supplies account shows a balance of $2,600on December 31, 2020. A physical count of the supplies on hand at this date reveals a total of $930available.

Prepare the necessary adjusting journal entries indicated by each item for the year ended December 31, 2020.(Credit account titles are automatically indented when the amount is entered.Do not indent manually.)

No. Account Titles and Explanation Debit Credit

a.

b.

c.

d.

e.