3. Prepare adjusting journal entries based on the following:

a. Unpaid wages were $4,000 as of December 31.

b. The supplies balance was $13,000 on December 31.

c. The unexpired portion of the prepaid store rental was $8,650 as of December 31.

d. Depreciation for the year on the equipment was $13,000.

e. Depreciation for the year on the building was $19,450.

f. Unpaid utilities expense for December was $2,500.

g. Interest expense on the note payable for 2022 was $4,300, to be paid in 2023.

h. Jewelry service gift certificates still unredeemed at December 31 totaled $1,700