Journalize the adjusting entries (a) to adjust the unearned fees account and (b) to record the accrued fees.

The ledger of Sandhill Rental Agency on March 31 of the current year includes the following selected accounts, before adjusting entries have been prepared. ...Prepare the adjusting entries at March 31, assuming that adjusting enteries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense.

The unearned rent account has a balance of $48,818. If $3,570 of the $48,818 is unearned at the end of the accounting period, the amount of the adjusting entry is

Sheffield's Graphics has a December 31 year end. Sheffield's Graphics records adjusting entries on an annual basis. The following information is available.1. At the end of the year, the unadjusted balance in the Prepaid Insurance account was $2,950. Based on an analysis of the insurance policies, $2,550 had expired by year end.2. At the end of the year, the unadjusted balance in the Unearned Revenue account was $1,750. During the last week of December, $380 of the related services were performed.3. On July 1, 2024, Sheffield signed a one-year note payable for $9,000. The loan agreement stated that interest was 4%.4. Depreciation for the computer and printing equipment was $1,900 for the year.5. At the beginning of the year, Sheffield's had $700 of supplies on hand. During the year, $1,270 of supplies were purchased. A count at the end of the year indicated that $610 of supplies was left on December 31.6. Between December 28 and December 31 inclusive (4 days), three employees worked…