Below are transactions for Hurricane Company during $2024.$

On October $1,2024,$ Hurricane lent $$7,800$ to another company. The other company signed a note indicating principal and $8\%$

interest will be paid to Hurricane on September $30,2025.$

On November $1,2024,$ Hurricane paid its landlord $$2,700$ representing rent for the months of November through January. The

payment was debited to Prepaid Rent for the entire amount on November $1.$

On August $1,2024,$ Hurricane collected $$11,760$ in advance from another company that is renting a portion of Hurricane's factory.

The $$11,760$ represents one year's rent and the entire amount was credited to Deferred Revenue.

Utilities owed at the end of the year are $$4,300.$

Salaries for the year earned by employees but not paid to them or recorded are $$3,800.$

Hurricane began the year with $$900$ in supplies. During the year, the company purchased $$4,300$ in supplies and debited that

amount to Supplies. At year$-$end, supplies costing $$2,300$ remain on hand.

Required:

Record the necessary adjusting entries at December $31,2024,$ for Hurricane Company for each of the situations. Assume that no

financial statements were prepared during the year and no adjusting entries were recorded. $($If no entry is required for a particular

transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Do not round intermediate calculations.$)$