After winning the TV show competition Star Chef, Adriana started a cooking school, Adriana’s Apron. Adriana’s Apron prepares monthly financial statements. The following are the transactions for the month of September 2023.

a. On January 1, 2023, Adriana took out a bank loan for $60,000 with an interest rate of 5%. Interest is payable on the first day of each following month.
b. Students paid $30,000 in advance for cooking classes. At the end of the month, Adriana finished teaching $10,000 worth of cooking classes.
c. During the month, Adriana purchased supplies for her cooking classes such as meats and cheese for $5,000. At the end of the month, a physical count shows that $1,000 of supplies are left.
d. On September 1, Adriana purchased a refrigerator costing $2,400. This equipment will be used for 5 years and then donated to the food bank.
e. Adriana was hired to teach at a food festival. She taught the “Secrets to Italian Cooking” on September 30 and sent the festival organizers an invoice for $9,350. The invoice was paid in full on October 15, 2023.
f. Adriana will pay salaries of $3,360 for two weeks (14 days) on October 9, 2023. At the end of the month, nine days of salaries are unpaid and unrecorded.

Required

For transactions (a) to (f), help Adriana prepare the adjusting entries on September 30, 2023.