Prepare adjusting entries using proper format for the following transactions. Omit explanations. Use proper journal entry format; use (DR) for debits and (CR) for credits. Label each journal by number.

1. Depreciation on equipment is $1,340 for the accounting period.

2. Services totaling $2,900 had been performed but not yet billed at the end of the year.

3. There was no beginning balance of supplies and $550 of office supplies were purchased during the period. At the end of the period $100 of supplies were on hand.

4. Prepaid rent had a $1,000 normal balance prior to adjustment. By year-end $700 had expired.

5. Accrued salaries at the end of the period amounted to $900.

6. Unearned service revenue of $4,000 was collected in advance. By year-end $700 was still unearned.