Three years ago, Khun Karn and friends organized the Komsu Co., Ltd., which was opened for consulting service. At December 31, 2021 the end of the current year, the balance of Karn Co., Ltd., is as follow: (Karn Co., Ltd., will prepare financial statements every year at Dece Instruction: Prepare adjustment entries for this year in General Journal. 1. A count on hand of supplies shows \\( \\$ 3,800 \\) of unused supplies on December 31, 2021 . 2. Insurance premiums recorded as Prepaid Insurance for 6 months (cover from September 1, 2021 until February 28, 2021) was paid on September 1, 2021. 3. Building was purchased on July 1,2018 which estimated 20 years useful life and residual value was \\( \\$ 16,000 \\). Straight-line method is applied. 4. Office Equipment purchased for 2 times as follows : a. On July 1, 2020, Kam Co., Ltd., purchased office equipment for \\( \\$ 52,000 \\). The annual depreciation is \\( \\$ 5,000 \\). b. On April 1, 2021, Karn Co., Ltd., purchased office equipment for \\( \\$ 43,000 \\). The annual depreciation is \\( \\$ 4,000 \\). 5. For the year 2021, Kam Co., Ltd. wants to calculate the impairment loss of its Account Receivable as of December 31, 2021. Karn Co., Ltd.'s policy is to give 30 days for the repayment of receivables. The balance of Accounts Receivable as of December 31, 2021 (before adjusted) are as following table with estimated default rate. (The unadjusted Allowance for Impairment Loss has Credit balance) 6. Note Receivable \6 was received from customer on November 1,2021 , maturity is 6 months. 7. Note Payable \10 was taken out on October 1, 2021, maturity is 8 months. 8. Wages accrued but not paid at December 31, 2021, \\( \\$ 1,200 \\). 9. \\( \\$ 2,000 \\) of the balance in the Uneamed Service Revenue account remains unearned at the end of this year. 10. On December 31, 2021, the accountant found that Karn Co., Ltd., paid Utilities Expense for only \\( \\$ 1,800 \\) but the transaction was recorded as Wage and Salaries Expense paid for \\( \\$ 8,100 \\)