Ch 3 Reversing prepaid rent for expiring. How do you do this? What would be the following two entries. I don't understand the entries.

To record depreciation on buildings.

To record interest on notes receivable due Jan 28.

To record expired rent.

To record interest on note payable due March 16.

Dec 31	Depreciation Exp	2500
	Accumulated Depreciation		2500
31	Interest Receivable	600
	Interest Revenue		600
31	Rent Expense	400
	Prepaid Rent		400
31	Interest Expense	700
	Interest Payable		700

dec 31	prepaid rent	400