Adjusting entries for each of the following unrelated situations, prepare the necessary adjusting entry in general journal form: a. unrecorded depreciation on equipment is $610. b. the supplies account has a balance of $2,990. supplies on hand at the end of the period totaled $1,100. c. on the date for preparing financial statements, an estimated utilities expense of $390 has been incurred, but no utility bill has been received. d. on the first day of the current month, rent for four months was paid and recorded as a $2,800 debit to prepaid rent and a $2,800 credit to cash. monthly statements are now being prepared. e. nine months ago, solid insurance company sold a one-year policy to a customer and recorded the receipt of the premium by debiting cash for $624 and crediting unearned premium revenue $624. no adjusting entries have been prepared during the nine-month period. annual financial statements are now being prepared. f. at the end of the accounting period, employee wages of $965 have been incurred but not paid. g. at the end of the accounting period, $300 of interest has been earned but not yet received on notes receivable that are held.