On september 30, the following adjustments must be made:  [note: this is a sample.] depreciation of baking equipment transferred to company on 7/13. assume a half month of depreciation in july using the straight-line method.  accrue interest for note payable. assume a full month of interest for july. (6% annual interest on $10,000 loan from parents.)  record insurance used for the year.  actual baking supplies on-hand as of september 30 are $1,100.  office supplies on-hand as of september 30 are $50.