Journalize the adjusting entry needed on December 31, the company's year end, for each of the following independent cases affecting East Coast Contractors:

a. Details of Prepaid Rent are shown in the account:

East Coast Contractors pays office rent semi-annually on March 31 and September 30. At December 31, part of the last payment is still available to cover January to March of the next year. No rent expense was recorded during the year.
b. East Coast Contractors pays its employees each Friday. The amount of the weekly payroll is $5,000 for a five-day workweek, and the daily salary amounts are equal. The current accounting period ends on Wednesday.
c. East Coast Contractors has lent money to help employees find housing, receiving notes receivable in return. During the current year the entity has earned interest revenue of $1,400 from employees' loans, which it will receive next year.
d. The beginning balance of Supplies was $5,100. During the year the company purchased supplies costing $16,500, and at December 31 the inventory of supplies remaining on hand is $5,500.
e. East Coast Contractors is installing cable in a large building, and the owner of the building paid East Coast Contractors $42,000 as the annual service fee. East Coast Contractors recorded this amount as Unearned Service Revenue. Robin Zweig, the general manager, estimates that the company has earned one-fourth of the total fee during the current year.
f. Amortization expenses for the current year are Equipment, $14,000, and Trucks, $33,000. Make a compound entry.

Prepaid Rent Jan. 1 Bal. 4,500 Mar. 31 9,000 Sep. 309,000