Below are transactions for Hurricane Company during 2015.
a. On October 1, 2015, Hurricane lends $10,000 to another company. The other company signs a note indicating principal and 8% interest will be paid to Hurricane on September 30, 2016.
b. On November 1, 2015, Hurricane pays its landlord $2,400 representing rent for the months of November through January. The payment is debited to prepaid rent for the entire amount.
c. On August 1, 2015, Hurricane collects $18,000 in advance from another company that is renting a portion of Hurricane’s factory. The $18,000 represents one year’s rent and the entire amount is credited to unearned rent revenue.
d. Depreciation on machinery is $3,800 for the year.
e. Salaries for the year earned by employees but not paid to them or recorded are $5,100.
f. Hurricane begins the year with $1,500 in supplies. During the year, the company purchases $3,600 in supplies and debit that amount to supplies. At year-end, supplies costing $2,600 remain on hand.

Required:
Record the necessary adjusting entries at December 31, 2015, for Hurricane Company for each of the situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded.