prepare the adjusting journal entry (that was made) (that should have been made at year end)

a) did not accrue $1,400 owed to the company by another company rening part of the building out as a storage facility.

b) did not record $15,000 depreciation on the equipment costing $115,000

c) failed to adjust the unearned fee revenue account to reflect that $1,500 was earned by the end of the year.

d) recorded a full year of accrued interest expense on a $17,000, 9 percent note payable that has been outstanding only since november 1st.

e) failed to adjust prepaid insurance to reflect that $650 of insurance coverage has been used.