e9A. Prepare year-end adjusting entries for each of the following:
1. Office Supplies has a balance of $168 on January 1. Purchases debited to Office Supplies during the year amount to $830. A year-end inventory reveals supplies of $570 on hand.
2. Depreciation of office equipment is estimated to be $4,260 for the year.
3. Property taxes for six months, estimated at $1,750, have accrued but have not been recorded.
4. Unrecorded interest income on U.S. government bonds is $1,700.
5. Unearned Revenue has a balance of $1,800. Services for $600 received in advance have now been performed.
6. Services totaling $400 have been performed; the customer has not yet been billed.