Present journal entries for each of the following separate sets of data:

a On January 15,1979 , a \(\$ 4,000,2\)-month, 12 -percent note was received by the company. Present adjusting entries at the end of each month and the entry for collection at maturity.

b The company uses one Merchandise Inventory account to record the beginning inventory and purchases during the period. The balance in this account on December 31, 1979 , was \(\$ 480,000\). The inventory of merchandise on hand at that time was \(\$ 90,000\). Present the adjusting entry.

c The company rents out part of its building for office space at the rate of \(\$ 600 \mathrm{a}\) month. payable in advance for each calendar quarter of the year. The quarterly rental was received on February 1, 1979. Present collection and adjusting entries for the quarter Assume that the books are closed monthly.

d The company leases branch office space at \(\$ 2,000\) a month. Payment is made by the company on the first of each 6 -month period. Payment of \(\$ 12,000\) was made on July 1,

1979. Present payment and adjusting entries through August 31, 1979. Assume that the books are closed monthly.
e The balance of the Prepaid Insurance account on October 1, 1979, was \$200. On December 1, 1979, the company renewed its only insurance policy for another 3 years beginning on that date by payment of \(\$ 3,960\). Present journal entries for renewal and adjusting entries through December 31, 1979. Assume that the books are closed quarterly.
f The Office Supplies on Hand account had a balance of \(\$ 300\) on December 31, 1979. Purchases of supplies in the amount of \(\$ 480\) were recorded in the Office Supplies Expense account during the month. The inventory of office supplies on December 31, 1979, was \(\$ 290\). Present any necessary adjusting entry at December 31, 1979.
g An office building was constructed at a cost of \(\$ 260,000\). It was estimated that it would have a useful life of 50 years from the date of occupancy, October 31, 1979, and a tesidual value of \(\$ 20,000\). Present the adjustirig entry for the depreciation of the building in 1979 . Assume that the books are closed annually at December 31.
h Experience indicates that 1 percent of the accounts arising from sales on account will not be collected. Sales on account during 1979 were \(\$ 200,000\). A list of uncollectible accounts totaling \(\$ 500\) as of December 31, 1979, was compiled. Present journal entries for the annual provision for uncollectible accounts and the write-off of specific customers' accounts as of December 31, 1979. The books are closed annually.