The following trial balance (BEFORE ADJUSTMENTS are recorded) was taken from the books of Fisk Corporation on December 31, 2020.

Debit Credit

Cash __________________________________________________ $ 9,000

Accounts Receivable_______________________________________ 40,000

Supplies_________________________________________________ 10,000

Prepaid Rent _____________________________________________ 34,000

Prepaid Insurance__________________________________________ 3,000

Equipment______________________________________________ 100,000

Accumulated Depreciation--Equip._________________________________ 15,000

Accounts Payable_______________________________________________ 10,800

Unearned Revenues_____________________________________________ 44,000

Interest Revenues_______________________________________________ 2500

Sales Revenue_________________________________________________ 194,000

Insurance expense__________________________________________ 7500

Salaries and Wages Expense________________________________ 50,000

Rent Expense__________________________________________ 12,800

Totals $266,300 $266,300

At December 31, 2020, the following items have not yet been recorded. Make the necessary entries to record these transactions

a. Prepaid Insurance at December 31, $800.

b. Supplies on hand at December 31, $2,800

c. Depreciation on equipment, 10% per year on original cost.

d. Unearned revenues at December 31, $12,000

e. Rent paid in advance at December 31, $7,500

f. Employees are paid every Friday for the five-day week. Salaries amount to $4,000 per week. The accounting period ends on a Tuesday.