In analyzing the accounts of Loma Corporation, the adjusting data listed below are determined on December 31, the end of an annual fiscal period.

(a) The prepaid insurance account shows a debit of $4,800, representing the cost of a 2-year fire insurance policy dated July 1.

(b) On September 1, Rent Revenue was credited for $5,750, representing revenue from subrental for a 5-month period beginning on that date.

(c) Purchase of advertising materials for $2,475 during the year was recorded in the advertising expense account. On December 31, advertising materials costing $475 are on hand.

(d) On November 1, $3,000 was paid for rent for a 5-month period beginning on that date. The rent expense account was debited.

(e) Miscellaneous Office Expense was debited for office supplies of $1,350 purchased during the year. On December 31, office supplies of $250 are on hand.

(f) Interest of $428 has accrued on notes payable.

1. Give the adjusting entry for each item.

2. What sources would provide the information for each adjustment?