Write the adjusting journal entries that would be made on December 31, 2016 foreach of the following situations

Write the adjusting journal entries that would be made on December 31, 2016 foreach of the following situations.If no entry is required, then write “NONE” as the entry.1. Janiszewski Corp.’s supplies on January 1 amounted to $9,500. Supplies costing$18,900 were acquired during the year and charged to Supplies. A count onDecember 31 indicated supplies on hand of $7,000.2. On June 1, Hernandez Inc. collected $7,200 of rent for one year in advance anda nominal account had been credited.3. Vides Inc. had unsold merchandise at December 31, 2015 of $90,000 and atDecember 31, 2016 of $74,000. The Purchases account had a balance of$300,000 at yearend.