Below are transactions for Hurricane Company during 2015.
a. On October 1, 2015, Hurricane lends $9,000 to another company. The other company signs a note indicating principal and 12% interest will be paid to Hurricane on September 30, 2016.
b. On November 1, 2015, Hurricane pays its landlord $4,500 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 $13,200 in advance from another company that is renting a portion of Hurricane’s factory. The $13,200 represents one year’s rent and the entire amount is credited to Unearned Revenue.
d. Depreciation on machinery is $5,500 for the year.
e. Salaries for the year earned by employees but not paid to them or recorded are $5,000.
f. Hurricane begins the year with $1,500 in supplies. During the year, the company purchases $5,500 in supplies and debits that amount to Supplies. At year-end, supplies costing $3,500 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.