The ledger of Larkspur, Inc. on July 31, 2017, includes the selected accounts below before adjusting entries have been prepared. Debit Credit Investment in Note Receivable $18,000 Supplies 23,500 Prepaid Rent 2,800 Buildings 200,000 Accumulated Depreciation—Buildings $125,000 Unearned Service Revenue 11,900 An analysis of the company’s accounts shows the following.

1. The investment in the notes receivable earns interest at a rate of 6% per year.

2. Supplies on hand at the end of the month totaled $15,400.

3. The balance in Prepaid Rent represents 4 months of rent costs.

4. Employees were owed $2,800 related to unpaid salaries and wages.

5. Depreciation on buildings is $5,520 per year.

6. During the month, the company satisfied obligations worth $4,600 related to the Unearned Services Revenue.

7. Unpaid maintenance and repairs costs were $2,200. Prepare the adjusting entries at July 31 assuming that adjusting entries are made monthly. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)