(4) Prepare adjusting journal entries in the general journal based on the following information (all AJES are dated December 31): (a) (b) (c) (d) (e) (f) (9) (h) (i) Supplies on hand at the end of December have a cost of $1,250. The van has a useful life of 8 years. Record depreciation for one month. The equipment has a useful life of 5 years. Record depreciation for one month. Accrue employee wages for 4 days from Saturday, December 28 through Tuesday, December 31. (Payroll is $875 for a one week or 7 day period). Record insurance expired for one month of the policy purchased on December 4. Accrue interest for December on the $24,000 note payable to the bank. The annual interest rate is 8%. As of the end of December, $700 of the services have been performed for customers for which payment had been received in advance on December 7. On December 31, $625 of dog-walking services were performed for customers who have not yet been billed. Income taxes to accrue for December are estimated to be $750. Check figure: Total Debits = $4,060