Use the following information from the Adjustments columns of a 10-column work sheet. Unadjusted Trial Balance Dr. Cr. Adjusted Trial Balance Dr. Cr. Income Statement Dr. Cr. Balance Sheet and Statement of Owner's Equity Dr. Cr. No. Account Title 109 Interest receivable 124 Office supplies 128 Prepaid insurance 164 Accumulated depreciation-office equipment 209 Salaries payable 409 Interest revenue 612 Depreciation expense-Office equipment 620 Office salaries expense 637 Insurance expense 650 Office supplies expense Totals Adjustments Dr. Cr. (d) $ 880 (b) $1,750 (a) 900 (c) 2,200 (e) 560 (d) 880 (c) 2,200 (e) 560 (a) 900 (b) 1,750 $6,290 $6,290 Prepare the necessary adjusting journal entries (a) through (e). 1 Record insurance expense for office equipment and store equipment. Record office supplies expense. N 3 Record the depreciation of office equipment. 4 Record the accrual of interest income. 5 Record the accrual of office salaries expense. Note : journal entry has been entered