Prepare year-end adjustments to the following situations. Omit explanations.
Accrued interest on notes receivable is $105.
Of the $12,000 received in advance of earning a service, one-third was still unearned by year end.
Three years' rent, totaling $36,000, was paid in advance at the beginning of the year.
Services totaling $5,300 had been performed, but not yet billed.
Depreciation on trucks totaled $3,400 for the year.
Supplies available for use totaled $690. However, by year end, only $100 in supplies remained.
Payroll for the five-day work week, to be paid on Friday, is $30,000. Year end falls on a Monday.