Present, in journal form, the adjustments that would be made on July 31, 2015, the end of the fiscal year, for each of the following. Assume no adjusting entries have been made during the year

a. The supplies inventory on August 1, 2014 was $7,350. Supplies costing $22,150 were acquired during the year and debited to the supplies inventory. A count on July 31, 2015 indicated supplies on hand of $8,810.

b. On April 30, the company loaned a customer $20,000 with a ten-month, 6% note received from the customer.

c. On March 1, the company paid $12,000 for rent for one year and a prepaid rent was debited.

d. On June 1, the company received $120,000 for services to complete over the next 6 months and unearned revenue was credited. By July 31, 30% of the services had been performed.

e. On July 22, the company performed services worth $27,000 and they have not billed the customer.