Prepare year-end adjusting entries for each of the following:

1. Office Supplies has a balance of $336 on January 1, Purchases debited to Office Supplies during the year amount to $1,660. A year-end inventory reveals supplies of $1,140 on hand.

2. Depreciation of office equipment is estimated to be $2,130 for the year.

3. Property taxes for six months, estimated as $1,800, have accrual but have not been recorded.

4. Unrecorded interest income on U.S. government bonds is $850.

5. Unearned Revenue has a balance of $1,800. Services for $750 received in advance have now been performed.

6. Services totaling $800 have been performed; the customer has not yet been billed.