6) Sleeptime Ltd. (SL) is completing the information processing cycle at the end of its annual accounting period, December 31, 2021. The following adjusting entries must be made to update the accounts. a) As of at December 31, 2021, unpaid wages amounting to $3,600 have not been recorded. b) On December 1, 2021, SL collected rental revenue in advance in the amount of $4,800. The rent is for 12 months of an apartment space that SL has on the top floor of their building that is rented out to university students. The full amount of $4,800 was credited to Unearned Rent Revenue. c) Record depreciation on furniture and fixtures for the year which have a cost of $84,000, residual value of $4,000, and a ten-year life. The straight-line depreciation method is used. d) On November 1, 2021, a note receivable was received from a customer buying a mattress and bedframe in the amount of $6,000. The note was for one year and had a stated interest rate of 8%. The interest on the note is to be received by SL at maturity. No entries have been recorded since the initial recording of the $6,000 note. The following accounts, selected from the company's chart of accounts, are to be used for this purpose. They are coded below for easy reference. 1. Unearned Rent A. Cash J. Rent Expense B. Notes Receivable G H K. Wage Expense C. Interest Receivable L Depreciation Expense D. Operational Assets M. Interest Expense E. Accumulated Depreciation N. Interest Revenue F. Notes Payable 0. Rent Revenue G. Interest Payable H. Wages Payable P. Some other account, not listed Required (16 marks): Prepare the adjusting journal entries using the accounts at December 31, 2021