Adjusting entries- year end

1. Accrued interest on notes receivable is $105. 2. Of the $12,000 received in advance of earning a service, one-third was still unearned by year end. 3. Three years' rent, totaling $36,000, was paid in advance at the beginning of the year. 4. Services totaling $5,300 had been performed, but not yet billed. 5. Depreciation on trucks totaled $3,400 for the year. 6. Supplies available for use totaled $690. However, by year end, only $100 in supplies remained. 7. Payroll for the five-day work week, to be paid on Friday, is $30,000. Year end falls on a Monday.