The general ledger of Falcon Cleaning Inc in the beginning of 2021

includes the following balances:

Accounts Debits Credits

Cash 20,000

Accounts

receivable 8,000

Supplies 4,000

Equipment 15,000

Interest payable 5,000

Salaries payable 7,500

Common Stock 25,000

Retained Earnings 9,500

Total 47,000 47,000

1. Record adjusting entries and post them in the T-accounts:

a. Accrued salaries at year end amounted to $1,100

b. Accrued interest expense at year end amounted to $5,000

c. Used up supplies worth of $2,800