Prepare adjusting entries for the following transactions: 
Definitions:
Function
A function is a relation between a set of inputs and a set of permissible outputs with the property that each input is related to exactly one output.
Simplify
To reduce a mathematical expression or equation to its simplest form by performing all operations and simplifying all terms.
Evaluate
To calculate the numerical value of an expression, equation, or function when certain values are known or substituted for variables.
Simplify
To reduce a mathematical expression to its simplest form by performing operations and combining like terms.
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