Use solver to find the combination of procedures that will result in the maximum possible profit per week in cell b7. use the range name optimal as the variable cells. add these constraints in order: values in the named range optimal are less than or equal to the values in the named range max; values in the named range optimal are whole numbers; values in the named range procedures are less than or equal to values in the named range maxallowed. run solver and accept the solution.

Required prepare the necessary adjusting entries in the general journal as of december 31, assuming the following: on september 1, the company entered into a prepaid equipment maintenance contract. birch company paid $3,400 to cover maintenance service for six months, beginning september 1. the payment was debited to prepaid maintenance. supplies on hand at december 31 are $3,900. unearned commission fees at december 31 are $7,000. commission fees earned but not yet billed at december 31 are $3,500. (note: debit fees receivable.) birch company's lease calls for rent of $1,600 per month payable on the first of each month, plus an annual amount equal to 1% of annual commissions earned. this additional rent is payable on january 10 of the following year. (note: be sure to use the adjusted amount of commissions earned in computing the additional rent.)