Below are transactions for Hurricane Company during 2021. 1. On October 1, 2021, Hurricane lends $7,000 to another company. The other company signs a note indicating principal and 6% interest will be paid to Hurricane on September 30, 2022. 2. On November 1, 2021, Hurricane pays its landlord $1,500 representing rent for the months of November through January. The payment is debited to Prepaid Rent for the entire amount. 3. On August 1, 2021, Hurricane collects $10,800 in advance from another company that is renting a portion of Hurricane's factory. The $10,800 represents one year's rent and the entire amount is credited to Deferred Revenue. 4. Depreciation on machinery is $3,500 for the year. 5. Salaries for the year earned by employees but not paid to them or recorded are $3,000. 6. Hurricane begins the year with $500 in supplies. During the year, the company purchases $3,500 in supplies and debits that amount to Supplies. At year-end, supplies costing $1,500 remain on hand. Journal entry worksheet On November 1, 2021, Hurricane pays its landlord $1,500 representing rent for the months of November through January. The payment is debited to Prepaid Rent for the entire amount. Record the adjusting entry for rent at its year-end of December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Journal entry worksheet On August 1, 2021, Hurricane collects $10,800 in advance from another company that is renting a portion of Hurricane's factory. The $10,800 represents one year's rent and the entire amount is credited to Deferred Revenue. Record the adjusting entry for deferred revenue at its year-end of Note: Enter debits before credits. Date General Journal Debit Credit December 31 Journal entry worksheet Salaries for the year earned by employees but not paid to them or recorded are $3,000. Record the adjusting entry for salaries at its year-end of December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Journal entry worksheet