At December 31, the business gathers the following information for the adjusting entries:

a. Office supplies on hand, $165

b. Rent of one month has been used (1000.00).

c. Determine the depreciation on the building using straight-line depreciation. Assume the useful life of the building is five years and the residual value is $5,000.

d. $400 of unearned revenue has now been earned.

e. The employee who has been working the rental booth has earned $1,250 in wages that will be paid January 15, 2013.

f. Bouncy House has earned $1,850 of rental revenue that has not been recorded or received.

g. Determine the depreciation on the bouncy houses purchased on November 3 using straight-line depreciation. Assume the useful life of the houses is 4 years and the residual value is $0.

h. Determine the depreciation on the bouncy houses purchased on December 2 using straight-line depreciation. Assume the useful life of the houses is 4 years and the residual value is $0.

i. Interest expense accrued on the notes payable, $50.