Louise’s Bookstore has been in operation since January 2024. Consider the following independent situations for the bookstore in 2024:

a. The bookstore has an interest expense of $4,200 that it must be pay by January 15, 2025.
b. Louise sublet his bookstore to Kate Andrew, who operates a small café inside the bookstore. On August 1, when $24,000 for rent was collected from Kate in advance, Cash was debited and Unearned Rent Revenue was credited. Kate was paying two years’ rent in advance. 

c. The adjusted balance of the Supplies account is $7,000. The total cost of supplies on hand is $2,600.
d. On January 3, scanning machines were purchased at a cost of $55,000. Assume the useful life of the machines is five years and the residual value is $0. Record depreciation for this year.
e. Interest revenue of $2,500 has been earned but will only be received by January 28, 2025.
f. Salaries expense is $200 per day for the bookstore and employees work from Monday through Friday. The business pays employees each Friday. This year, December 31 falls on a Thursday. 

For each situation, journalize the adjusting entry needed on December 31, 2024.