Journalize the adjusting entry needed at October 31, the fiscal year-end, for each of the following independent situations. No other adjusting entries have been made for the year.

a. On August 1, $3,600 rent was collected in advance. Cash was debited and Unearned Rent Revenue was credited. The tenant was paying six months' rent in advance.

b. The business holds a $30,000 note receivable. Interest revenue of $435 has been earned on the note but not yet received.

c. Salaries expense is $2,300 per day, Monday through Friday, and the business pays employees each Friday. This year, October 31 falls on a Tuesday.

d. The unadjusted balance of the Supplies account is $845. Supplies on hand total $165.

e. Equipment was purchased two years ago at a cost of $15,000. The equipment's useful life is four years.

f. On April 1, when $1,440 was paid for a one-year insurance policy, Prepaid Insurance was debited and Cash was credited?