9 to Camper Revenue. The following information is available as a source for preparing the adjusting Preparing and Analyzing the Effects of Adjusting Entries yet been received. (Debit Interest Receivable.) is to be computed at an annual rate of 8.5 percent and is payable when the loan becomes due cost of the buildings was S600,000. The Accumulated Depreciation: Buildings account has a 2 use the campground in June of next year. The agreement specifies that the Boy Scouts will pay Salaries earned by campground employees that have not yet been paid amount to $1,250. who will not be billed until they check out. (Debit Camper Revenue Receivable.) 5. explanation). If no adjusting entry is required, explain why descriptions, identify the type of each adjusting entry prepared in part a. amounts in the campground's financial statements for the month of December. Organize your decrease, and NE for no effect. Adjusting entry 1 is provided as an example. b. Four types of adjusting entries are described at the beginning of the chapter. Using these bank loan obtained September 1? December 31 balance sheet. (Refer to paragraph 3.)