X Marathon Magazine, Inc., has the following unadjusted account balances, among others, in its trial balance at December 31 of the current year: Accounts Supplies on Hand Prepaid Rent Salaries Payable Unearned Subscription Fees Subscriptions Revenue Marathon Magazine, Inc. Partial Unadjusted Trial Balance December 31 Salaries Expense Supplies Expense Rent Expense Date Dec 31 Debit Credit $4960 $3936 $7600 a) Prepare the adjusting journal entry necessary to show the inventory supplies on hand at December 31st is $480 $0 Description $29000 $307000 $176000 $1100 Debit Credit X Date Dec 31 Date Dec 31 b) Prepare the adjusting journal entry necessary to adjust Prepaid Rent at December 31st if the Prepaid Rent amount in the Partial Unadjusted Trail Balance above represents one years worth of rent that was paid in advance on November 1st Description Date Dec 31 Description Debit Description Debit c) Prepare the adjusting journal entry necessary to adjust Unearned Revenue at December 31st if 80% of the amount shown in the Partial Unadjusted Trail Balance has now been earned. Credit Debit Credit Credit X c) Prepare the adjusting journal entry necessary to adjust Unearned Revenue at December 31st if 80% of the amount shown in the Partial Unadjusted Trail Balance has now been earned. Date Dec 31 Date Description Dec 31 d) Prepare the adjusting journal entry necessary to accrue salaries earned but not paid as of December 31st. Since the last payday on December 25th the employees of the Corporation have earned additional salaries in the amount of $9500 that will not be paid until January 8th (the next payday) Debit Description Credit Debit Credit