answer the following question

E3-35B. (Learning Objective 3: Journalizing adjusting entries) Felipe Motor Company faced the following situations. Journalize the adjusting entry needed at December 31, 20X7, for each situation. Consider each fact separately. a. The business has an interest expense of 9,000 that it must pay early in January 20X8. b. Interest revenue of 4,800 has been earned but not yet received. c. On July 1, 13,200 rent in advance was collected; Cash was debited and Unearned Rent Revenue was credited. The tenant was paying two years' rent. d. Salary expense is 1,800 per day-Monday through Fridayand the business pays employees each Friday. This year, December 31 falls on a Wednesday. e. The unadjusted balance of the Supplies account is 3,300. The total cost of supplies on hand is 1,200. f. Equipment was purchased at the beginning of this year at a cost of 150,000. The equip- ment's useful life is five years. There is no residual value. Record depreciation for this year and then determine the equipment's carrying amount. E3-20A. (Learning Objectives 1, 3: Journalizing adjusting entries and analyzing their effects on net income; comparing accrual and cash basis) An accountant made the following adjustments at December 31, the end of the accounting period: a. Prepaid insurance, beginning, $600. Payments for insurance during the period, $1,800. Prepaid insurance, ending, $1,000. b. Interest revenue accrued, $1,500. c. Unearned service revenue, beginning, $1,200. Unearned service revenue, ending, $800. d. Depreciation, $4,400. e. Employees' salaries owed for three days of a five-day work week; weekly payroll, $20.000. f. Income before income tax, $24.000. Income tax rate is 25%