Below are transactions for Hurricane Company during 2021. 1. On October 1, 2021, Hurricane lends $7,200 to another company. The other company signs a note indicating principal and 8% Interest will be paid to Hurricane on September 30, 2022. 2. On November 1, 2021, Hurricane pays its landlord $1,800 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 $11,040 in advance from another company that is renting a portion of Hurricane's factory. The $11,040 represents one year's rent and the entire amount is credited to Deferred Revenue. 4. Depreciation on machinery is $3,700 for the year. 5. Salaries for the year earned by employees but not paid to them or recorded are $3,200. 6. Hurricane begins the year with $600 in supplies. During the year, the company purchases $3,700 in supplies and debits that amount to Supplies. At year-end, supplies costing $1,700 remain on hand.