Question $5$: Recording period end adjustment.$(50$ Points$)$Robinson Electric Company adjusts and closes its accounts at the end of each month.$$The unadjusted trial balance at end of the October $2021,$ before adjustments, is as follows:$$DebitCreditCash$$28,100$Account Receivable$$8,100$Prepaid Rent$$24,000$Office Supplies$$1,900$Equipment$$75,000$Accumulated Depreciation: Equipment$$000$Accounts Payable$$5,500$Notes Payable$$8,600$Unearned Fees$$8,400$Capital Stock$$43,000$Retained Earnings$$45,000$Dividends$$4,500$Fees Earned$$78,800$Salary Expense$$37,500$Utility Expense$$5,900$Insurance Expense$$4,300$$$189,300$$$189,300$The following information relates to month$-$end adjustments: $1.$Office supplies on hand amounted to $$250.2.$Had no Equipment and purchased brand new equipment on the $1$st of the month with useful life of $5$ years and $$15,000$ residual value $($straight line method$)3.$Many clients pay in advance. Fees of $$4,250$ were earned during the month by performing contracts for clients who had paid in advance.$4.$Salaries earned by employees during the month but not yet recorded amounted to $$3,800.5.$On the first of the month, when Best Co$.$ moved in$,$ paid $6$ months' rent in advance.$$Prepare the Adjusting Journal entries required at the end of the month using below format:$$date $/$ noteAccount$Debit$Credit