An analysis of the company's accounts shows the following. 1. The notes receivable have an interest rate of 3%. 2. Supplies on hand at the end of the month totalled $41,100. 3. The balance in Prepaid Rent represents four months of rent costs. 4. Employees were owed $33,100 related to unpaid salaries. 5. Depreciation on buildings is $24,000 per year. 31 Depreciation Expense Accumulated Depreciation-Buildings (To record depreciation expense) 31 Deferred Revenue $6800 Service Revenue $6800 (To record service revenue) 31 Repairs and Maintenance Expense $32300 Accounts Payable $32300 (To record repairs and maintenance expense) 2. Supplies on hand at the end of the month totalled $41,100. 3. The balance in Prepaid Rent represents four months of rent costs. 4. Employees were owed $33,100 related to unpaid salaries. 5. Depreciation on buildings is $24,000 per year. 6. During the month, the company satisfied performance obligations worth $34,700 related to the Deferred Revenue. 7. Unpaid maintenance and repairs costs were $32,300. Prepare the adjusting entries at July 31 , assuming the company prepares adjusting entries monthly. Use additional accounts as needed. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) 31 Supplies Expense $12900 Supplies $12900 (To record supplies expense) 31 Rent Expense $9150 Prepaid Rent (To record rent expense) 31 Sataries Expense $33100 Supplies (To record salaries expense) 31 Depreciation Expense Accumulated Depreciation-Buildings (To record depreciation expense)