Below are transactions for Hurricane Company during 2024.

On October 1, 2024, Hurricane lent $7,900 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 $2,850 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 $11,880 in advance from another company that is renting a portion of Hurricanes factory. The $11,880 represents one years rent and the entire amount was credited to Deferred Revenue.

Utilities owed at the end of the year are $4,400.

Salaries for the year earned by employees but not paid to them or recorded are $3,900.

Hurricane began the year with $950 in supplies. During the year, the company purchased $4,400 in supplies and debited that amount to Supplies. At year-end, supplies costing $2,400 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.)