Clark Motors Ltd. faced the following situations. Journalize the adjusting entry needed at year-end (December 31, 2014) for each situation. Consider each fact separately.

a. The business has interest expense of $9,000 early in January 2015.

b. Interest revenue of $3,000 has been earned but not yet received.

c. When the business collected $12,000 in advance three months ago, the accountant debited Cash and credited Unearned Revenue. The client was paying for two cars, one delivered in December, the other to be delivered in February 2015.

d. Salary expense is $1,000 per day-Monday through Friday-and the business pays employees each Friday. For example purposes, assume that this year, December 31 falls on a Tuesday.

e. The unadjusted balance of the Supplies account is $3,100. The total cost of supplies on hand is $800.

f. Equipment was purchased at the beginning of this year at a cost of $60,000. The equipment's useful life is five years. Record the depreciation for this year and then determine the equipment's carrying amount.