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Kat's Cat Klinic had the following balance sheet as ofDecember 31, 2015:

Assets:                                                                Liabilities and Stockholders’ Equity

Cash                                       $    195,000     AccountsPayable                 $      23,000

Accounts Receivable$70,000                       SalariesPayable                            11,400

Less Allowance         (4,500)      65,500     UtilitiesPayable                               2,100

PrepaidInsurance                        31,000     InterestPayable                               3,800

Supplies                                        29,000     UnearnedRevenue                      13,500    

Building                  $510,000                      NotesPayable                               57,000

Accum Depr – Build (185,000)    325,000     CommonStock                            225,000

Equipment               $385,000                     APIC                                            403,000

Accum Depr – Equip(110,000)   275,000     RetainedEarnings                       181,700

                                               $   920,500                                                    $    920,500

                                               =========                                                   =========

The following economic events occurred during2016:

1. Performed services for $ 174,000, all on account.

2. Paid $ 157,000 for salaries that were due. (THINK!)

3. Collected $ 116,000 from customers on account.

4. Received $ 34,000 for services to be performed.

5. Paid $ 7,800 due for utilities. (THINK!)

6. Performed services totaling $ 212,000 of which $ 68,000 wasreceived in cash.

7. Purchased $ 39,000 worth of supplies and paid cash.

8. Paid $ 5,000 for interest due on note. (THINK!)

9. Wrote off uncollectible bad debt of $ 14,300. (See 2012/2030text or page 363.)

10. Paid $ 147,000 for salaries.

11. Collected $ 186,000 on account.

12. Paid $ 18,000 on account.

13. Issued 60,000 shares of $ 1 par value common stock andreceived $ 280,000. (See 2012/2030 text or page 1047.)

14. Performed services totaling $ 284,200 of which $ 79,000 wasreceived in cash.

15. Declared and paid a cash dividend of $ 72,000. (Use adividend account.) (See notes.)

Record tranasctions 1 thru 15 in general journal form -DONE

The Following information pertains to 2017 year-end adjustingentries:

a. Estimated $19,400 for bad debt expense.

b. $ 7000 of insurance remains unexpired at year-end.

c. There are $33,600 worth of supplies on hand.

d. Allocated $21,000 for depreciation of buildings and $38,000for depreciation of equipment.

e. accrued the following expenses: salaries, $9,200; utilities,$1,700; interest, $4,900.

f. earned $32,900 of prepaid services.

question: RECORD 2017 ADJUSTING ENTRIES A THRU F IN GENERALJOURNAL FORM