Consider the following situations for Betterton Welding Services:

a. Depreciation for the current year includes equipment, $2,100.

b. Each Monday, Betterton pays employees for the previous week's work. The amount of weekly payroll is $1,400 for a seven-day workweek (Monday to Sunday).

This year, December 31 falls on Thursday.

c. The beginning balance of Office Supplies was $2,300. During the year, Betterton purchased office supplies for $3,000, and at December 31 the office supplies on hand totaled $1,000.

d. Betterton prepaid a two full years' insurance on July 1 of the current year, $6,000.

Record insurance expense for the year ended December 31.

e. Betterton had earned $2,800 of unearned revenue.

f. Betterton had incurred (but not recorded) $200 of interest expense on a note payable.

The interest will not be paid until February 28.

g. Betterton billed customers $3,000 for welding services performed.

Journalize the adjusting entry needed on December 31 for each situation. Use the letters to label the journal entries