The following is the year$-$end unadjusted trial balance for Solutions Company.

Solutions Company $-$ Unadjusted Trial Balance as of December $31.$

$\backslash$table$[[$Account Titles,$\backslash$table$[[$Unadjusted Trial$],[$Balance Dr$.]],\backslash$table$[[$Unadjusted$],[$Trial Balance$],[Cr.]]],[100$: Cash,$20,000,],[110$: Accounts Receivable,$0,],[120$: Supplies,$7,600,],[160$: Machinery,$50,000,],[161$: Accumulated Depreciation,,$20,000],[200$: Accounts Payable,,$0],[205$: Interest Payable,,$0],[210$: Wages Payable,,$0],[230$: Unearned Rental Fees,,$7,200],[240$: Note Payable,,$30,000],[300$: Common Stock,,$10,000],[310$: Dividends,$9,500,],[320$: Retained Earnings,,$14,200],[400$: Rental Fees,,$32,450],[600$: Wage Expense,$24,500,],[610$: Interest Expense,$2,250,],[620$: Supplies Expense,$0,],[630$: Depreciation Expense,$0,],[,113,850,113,850],[$Totals$,,]]$Requirement:

Prepare year$-$end adjusting journal entries for each of these separate situations.

A$.$ As of December $31,$ employees had earned $$400$ of unpaid and unrecorded wages. The next payday is January $4$ at which time $$1,200$ in wages will be paid.

B$.$ The cost of supplies still available at December $31$ is $$3,450.$

C$.$ The notes payable requires an interest payment to be made every three months. The next payment occurs after the new year begins. The amount of unrecorded accrued interest at December $31$ is $$800.$

D$.$ Analysis of the unearned rental fees shows that $$3,200$ remains unearned at December $31.$

E$.$ In addition to the machinery rental fees included in the revenue account balance, the company has earned another $$2,450$ in unrecorded fee that will be collected on January $31$ of next year.

F$.$ Depreciation expense for the year is $$3,800.$