Below are transactions for Hurricane Company during 2021. 1. On October 1, 2021, Hurricane lends $8,300 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 $3,450 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 $12,360 in advance from another company that is renting a portion of Hurricane's factory. The $12,360 represents one year's rent and the entire amount is credited to Deferred Revenue. 4. Depreciation on machinery is $4,800 for the year. 5. Salaries for the year earned by employees but not paid to them or recorded are $4,300. 6. Hurricane begins the year with $1,150 in supplies. During the year, the company purchases $4,800 in supplies and debits that amount to Supplies. At year-end, supplies costing $2,800 remain on hand. Required: Record the necessary adjusting entries at December 31, 2021, 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.) View transaction list Journal entry worksheet