ounts Receivable $ 0 Accumulated Depreciation—Equipment 0 Equipment 6,974 Interest Payable 0 Notes Payable 9,975 Prepaid Insurance 2,160 Salaries and Wages Payable 0 Supplies 2,292 Unearned Service Revenue 39,550 All the accounts have

ounts Receivable $ 0
Accumulated Depreciation—Equipment 0
Equipment 6,974
Interest Payable 0
Notes Payable 9,975
Prepaid Insurance 2,160
Salaries and Wages Payable 0
Supplies 2,292
Unearned Service Revenue 39,550

All the accounts have normal balances. The information below has been gathered at December 31, 2012.

1. Garrett Wolfe Company borrowed $9,975 by signing a 12%, one-year note on September 1, 2012.
2. A count of supplies on December 31, 2012, indicates that supplies of $834 are on hand.
3. Depreciation on the equipment for 2012 is $1,397.
4. Garrett Wolfe Company paid $2,160 for 12 months of insurance coverage on June 1, 2012.
5. On December 1, 2012, Garrett Wolfe collected ,800 for consulting services to be performed from December 1, 2012, through March 31, 2013.
6. Garrett Wolfe performed consulting services for a client in December 2012. The client will be billed $4,441.
7. Garrett Wolfe Company pays its employees total salaries of $5,580 every Monday for the preceding 5-day week (Monday through Friday). On Monday, December 29, employees were paid for the week ending December 26. All employees worked the last 3 days of 2012.

Prepare adjusting entries for the seven items described above.