please include the explanations as I am learning currently. Thank you very much.

The Adjusting Process Excerpt from the Chart of Accounts: Assets: Accounts Receivable, Interest Receivable, Prepaid Rent, Prepaid Insurance, Supplies, Accumulated Depreciation-Supplies Liabilities: Accounts Payable, Salary Payable, Interest Payable, Unearned Rent Revenue, Unearned Service Revenue, Income Tax Payable Revenues and Gains: Service Revenue, Interest Revenue Expenses: Salary Expense, Rent Expense, Insurance Expense, Supplies Expense, Interest Expense, Depreciation Expense, Income Tax Expense Bridge Road Inc. (an Advertising Agency): Journalize the following adjustments an accountant made at December 31 , the end of the accounting period: Explanations are not required! 1. Salary Expense is CHF 2'000 per day - Monday through Friday - and Bridge Road pays employees each Friday. This year, December 31 falls on a Wednesday. 2. On September 1 , when Bridge Road collected CHF 60000 in advance, Cash was debited and Unearned Revenue was credited. The tenant was paying us for two years' rent. 3. The unadjusted balance of the Supplies account is CHF 5'OOO. The total cost of supplies on hand is CHF 2'OOO. 4. Interest revenue of 8000 has been earned but not yet received Journal Nr. Account Titles Debit Credit 1