The following list of accounts and their balances appear in the Books of Account of JM Thai Spa as at December 31, 2019. Debit Credit Cash Php 325,813 Accounts Receivable 32,400 Notes Receivable 19,000 Prepaid Insurance 2,575 Prepaid Supplies 15,040 Furniture and Fixtures 238,000 Accumulated Depreciation - Furniture Php 5.950 Equipment 432,000 Accumulated Depreciation - Equipment 21,600 Accounts Payable 15,000 Notes Payable 50,000 Unearned Commissions 20,600 Jay Capital 200,000 Jay, Withdrawal 60,000 Membership Fee 945,900 Service Fee Income 1,530,500 Advertising Expense 108,970 Taxes and Licenses 94,292 Rent Expenses 644,000 Salaries and Wages 496,000 Utilities 310,850 Interest Expense 10,610 Total Php 2,789,550 Php2,789,550 Additional Information was given to adjust the books: a. Provision for bad debts should be 10 percent of outstanding accounts receivable. b. Furniture and Fixtures were acquired on July 1, 2018 and the equipment were acquired January 1, 2018. Depreciation rate for both fixed assets is 10 percent. c. One half of the unearned commissions has already been earned. d. The premium for the insurance policy from Philam Non-Life Business was purchased last July 1, 2019. e. Supplies counted in the stock room amounted to Php 5,490. Prepare the adjusting entries to be prepared by 31 December 2019 for the following: 9. To record bad debts expense. 10. To record the depreciation expense for Furniture and Fixtures. 11. To record the depreciation expense for Equipment 12. To record the earned commissions. 13. To record the insurance expense. 14. To record the supplies expense