For each of the following separate situations, prepare the necessary accounting adjustments using the financial statement effects template.

a. Unrecorded depreciation on equipment is $720.
b. The supplies account has a balance of $3,870. Supplies still available at the end of the period total $1,100.
c. On the date for preparing financial statements, an estimated utilities expense of $430 has been in- curred, but no utility bill has yet been received or paid.
d. On the first day of the current period, rent for four periods was paid and recorded as a $3,200 increase (debit) to prepaid rent and a $3,200 decrease (credit) to cash.
e. Nine months ago, a one-year service policy was sold to a customer and the seller recorded the cash received by crediting unearned revenue for $1,872. No accounting adjustments have been prepared during the nine-month period. The seller is now preparing annual financial statement.
f. At the end of the period, employee wages of $965 have been incurred but not paid or recorded.
g. At the end of the period, $300 of interest has been earned but not yet received or recorded.