Information for year-end adjustments is as follows:(a) Office supplies on hand at year-end amounted to $100.(b) On January 1, 20--, Williams purchased office equipment that cost $18,000. It has an expected useful life of 10 years and no salvage value.(c) On July 1, 20--, Williams purchased computer equipment costing $6,000. It has an expected useful life of three years and no salvage value. Assume that Williams computes depreciation to the nearest full month.(d) On December 1, 20--, Williams paid a premium of $600 for a six-month insurance policy

Required:1. Prepare the work sheet for the year ended December 31, 20--.2. Prepare adjusting entries in a general journal.