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

$\backslash$table$[[$No$.,$Account Title,$\backslash$table$[[$Unadjusted$],[$Trial$],[$Balance$]],$Adjustments,$\backslash$table$[[$Adjusted$],[$Trial$],[$Balance$]],\backslash$table$[[$Income$],[$Statement$]],\backslash$table$[[$Balance Sheet$],[$and Statement of$],[$Owner$\text{'}$s Equity$],[$Dr$.$ Cr$.]]],[Dr.Cr.,,$Dr$.,Cr.,Dr.Cr.,],[\backslash$table$[[109],[124]],$Interest receivable,,$($d$),$$$560,,,,],[\backslash$table$[[124],[128]],$Office supplies,$=,,,($b$)$ $$1,611,,,],[\backslash$table$[[128],[164]],$Prepaid insurance,,,,$($a$)861,,,],[\backslash$table$[[164],[209]],$Accumulated depreciation$-$office equipment,,,,$($c$)3,300,,,],[612,\backslash$table$[[$Interest revenue$],[$Depreciation expense$-$office equipment$]],,($c$),3,300,,,,],[620,\backslash$table$[[$Depreciation expense$-0$tice equinine$],[$office salaries expense$]],,($e$),640,,,,],[637,$Insurance expense,,$($a$),861,,,,],[650,$Office supplies expense,,$($b$),1,611,,,,],[,$Totals,,,$$6,972,$$$6,972,,,]]$

Prepare the necessary adjusting journal entries $($a$)$ through $($e$).$

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$