Problem #2 (18 points) The following is a partial list of accounts, and their balances were taken from the unadjusted trial balance of the Caleb Company as of Dec. 31, 2021, its fiscal year end: Accounts Receivable $9,000 Note Payable $10,000 Supplies $2,000 Insurance Expense $600 Equipment $10,000 Accumulated Depreciation $1,800 $6,000 Rent Revenue Prepare the ANNUAL adjusting entries associated with the following items (write "no entry" if none is needed). Note, if the appropriate account is not listed above, you must assume it has a $0 balance. (a) Rent was collected on Nov.1. The rental period is from Nov. 1, 2021, to Jan. 31, 2022 (3-month lease). (b) The company's inventory count revealed Supplies of $300. (c) The Note Payable is a 6-month note with a 6% interest rate. The money was borrowed on 12/1/2021. (d) THIS IS NOT A JOURNAL ENTRY QUESTION! Service revenues were provided on account. Assume that Accounts Receivable at the beginning of the year was $8,000. If the cash collected from services provided was $80,000, how much was service revenue for the year? (e) Caleb pays its employees every Friday. Employees are paid $10,000 each week. Dec 31 was on Tuesday. If Caleb does reversing entries, what entry did Caleb make on 1/3/2022? (0) Ignore prior information: If cash revenues exceeded cash expenses by $10,000 for 2021. If wages paid during the year were $5,000, and Beginning Wages Payable were $300 and Ending Wages Payable were $200, what was accrual net income?