x X seach December 31. The following situations require adjusting entries at the current year-end 1. Equipment is to be depreciated for the full year cost is $180,000, and the estimated useful life is five years, 2. The accounts receivable balance at December 315 $32,000. The company estimates that of receivables we not be collected. Assume a zero beginning balance in the allowance for doubtful accounts 3. Property taxes for the current year have not yet been recorded or paid. A statement for the current year was received near the end of December for 516,000 paid after February 1 in the next year, a 10% penalty is assessed 4. Office supplies that cost $1.600 were purchased during the year and debited to supplies. A physical count of inventory showed 5400 of supplies at the prior your end and 5600 at the current year-end 5. Rivers received 540,000 cash for 12 monthly tours to take place from September of the current year to August of the following year. The total amount collected on September of this year was credited to Service Revenue. 6. Rivers received a note receivable from a customer dated November of the current year, it is a $24,000, 5 note due in one year. At the maturity date. Rivers will collect the amount of the note plus interest for one year 7. Salaries earned from December 29 through 31 of this year, but not yet recorded or paid, are 519,200 8. Interestexpense of $1.600 incurred, but not yet recorded for November and December of this year will not be paid until Apr 30 of next year, Prepare the necessary adjusting Joumal entries on December 31 for each situation, Assume that no adjusting journal entries were recorded during the year prior te x x year end Note: Round your awers to the nearest whole dollar. For example, enter So for 50,49 and enter 51 for 505 General Journal Account Name Dr. 1 D D 2 3 0 0 0 3 0 O 0 4 0 . O O 1 5 0 0 O O 0 2 7 O . 0 0 0 1133 AM