Answer:
a.
Dr Depreciation expenses                             2,200
 Cr Accumulated depreciation - Equipment  2,200
( to record the depreciation expenses of equipment during the year)
b.
Dr Wages expenses            4,800
 Cr Wages payable               4,800
( to record wages payable as at 31 December; calculated as Daily salary expenses x Number of working days from the last time the wages expenses is recorded ( that is, Sunday) to 31 December ( given as Thursday)  which is 4 days or 8,400/7 * 4 = $4,800.
c.
Dr Supplies expenses             4,300
 Cr Office supplies                   4,300
( to record office supplies consumed during the year calculated as Opening Balance of Office supplies + Purchase during the year - Ending balance of Office supplies = 2,100 + 3,400 - 1,200 = $4,300)
d.
Dr Insurance expenses          2,250
 Cr Prepaid insurance            2,250
(to record 09-month insurance expenses calculated as 6,000/24 * 9 = $2,250)
e.
Dr Unearned Revenue      2,900
 Cr Revenue                       2,900
(to record revenue earned )
 f.
Dr Interest expenses      140
 Cr Interest payable        140
( to record interest expenses incurred but not paid)
g.
Dr Account Receivable   5,500
 Cr Revenue                      5,500
( to record revenue earned but not yet received)
Explanation: