What is the proper adjustment for the new entries?

How to adjust the new entries on the ledger?

a) Actual amount of office supplies on hand at Dec. 31 = 300 $ 8,000 b) Prepaid rent expired as of Dec. 31 = c) Depreciation of office equipment for the year d) Salaries owed but not yet paid on Dec. 31 = 15,000 $ 3,500 e) Revenue earned but not yet billed on Dec. 31 = $ 2,500 f) Amount of uneared revenue that has been earned by Dec. 31 = $ 11,100 Page 12 Date AQUATIC SERVICES GENERAL JOURNAL Post Description Ref Adjusting Entries Debit Credit ec. 31 300 300 12/31/20 8,000 8,000 cous December 31, 2017 #10 Jan 1 #53 #33 Accum. Depreciation #19 10.000 Office Supplies Exp. Annual activity Cash 28.750 127.000 38.860 116.890 Balance Annual activity Balance jan1 Annual activity Balance Dividends 0 1.000 1,000 Annual activity Balance 7,650 7,650 10,000 #56 Jan. 1 Annual activity Balance Accounts Receivable #13 20,740 75,000 85000 10,740 Accounts Payable #20 2,500 24,000 23,000 1,500 Retained Earnings #35 13,650 Jan 1 Annual activity Balance Jan 1 Annual activity Balance Rent Expense 0 26.000 26.000 Annual activity Balance 13,650 #15 Salaries Payable Fees Earned #57 Jan 1 Annual activity Balance Office Supplies 3.850 5,000 1,200 7,650 Jan. 1 Annual activity Balance #21 1,690 35,000 1,000 35,690 Jan. 1 Annual activity Balance #40 0 110 000 110,000 Utilities Expense 0 13,200 13,200 Jan. 1 Annual activity Balance Prepaid Rent 12,000 #16 Depreciation Expense #50 0 Jan 1 Al activity Balance Unearned Revenue #26 12,500 2,000 14,500 11,100 Jan. 1 Annual activity Balance Dec. 31 Jan 1 Annual activity Balance 12,000 0 15,000 #18 Common Stock #51 Jan 1 Jan. 1 Amcal activity Balance Office Equipment 50,000 25,000 75,000 #30 75,000 5,000 80,000 Salaries Expense 0 45,000 45,000 Jan. 1 Annual activity Balance Annual activity Balance