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Prepare year-end adjustments for the following transactions.

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Prepare year-end adjustments for the following transactions.
1. Accrued interest on notes receivable is $30.
2. $1,000 of unearned revenues have been earned.
3. Three years’ rent, totaling $42,000, was paid in advance at the beginning of the year.
4. Services totaling $2,900 had been performed but not yet billed at the end of the year.
5. Depreciation on equipment totaled $6,500 for the year.
6. Supplies purchased totaled $850. By year end, only $150 of supplies remained.
7. Salaries owed to employees at the end of the year total $960
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