Use the following information from the Adjustments columns of a 10-column work sheet.

Number	Account Title	Unadjusted Trial Balance	Adjustments	Adjusted Trial Balance
Debit	Credit	Debit	Credit	Debit	Credit
109	Interest receivable			(d)$ 880
124	Office supplies				(b)$ 1,750
128	Prepaid insurance				(a)900
164	Accumulated depreciationOffice equipment				(c)2,200
209	Salaries payable				(e)560
409	Interest revenue				(d)880
612	Depreciation expenseOffice equipment			(c)2,200
620	Office salaries expense			(e)560
637	Insurance expense			(a)900
650	Office supplies expense			(b)1,750
	Totals			$ 6,290	$ 6,290

please help me complete the necessary adjusting journal entries (a) through (e).