a. On April 1, when we collected $64,000 rent in advance, we debited Cash and credited Unearned Rent Revenue. The tenant was paying one year's rent in advance. At December 31, we must account for the amount of rent we have earned. b. Interest revenue of $4,200 has been earned but not yet received on a $55,000 note receivable held by the business. c. Salary expense is $8,500 per day-Monday through Friday and the business pays employees each Friday. This year December 31 falls on a Tuesday. d. Equipment was purchased last year at a cost of $375,000. The equipment's useful life is five years. It will have no value after five years. Record the year's amortization. e. On August 1, when we paid $7,800 for a one-year insurance policy, we debited Prepaid Insurance and credited Cash. f. The business owes interest expense of $9,000 that it will pay early in the next period. 9. The unadjusted balance of the Supplies account is $13,500. The total cost of supplies remaining on hand on December 31 is $4,500. a. Record the transaction for unearned rent revenue earned. (Round your answer to the nearest whole dollar. Record deb journal entry table.)