Clark Rentals Company faced the following situations. (Click the icon to view the situations.) Requirement 1. Joumalze the adjusting entry needed at December 31,2023 , for each situation. Consider each fact separately, (Record debits first, then credits. Exclude explanations from any joumal entries.) a. The business has interest expense 2$3,700 that a must pay early in January 2024. a) The business has interest expense of $3,700 that it must pay early in January 2024. b. Interest revenue of $4,100 has been earned but not yet received. c. On July 1, 2023, when the business collected $13,300 rent in advance, it debited Cash and credited Uneamed Rent Revenue. The tenant was paying for two years' rent. d. Salary expense is $5,600 per day-Monday through Friday-and the business pays employees each Friday. This year, December 31 falls on a Thursday. e. The unadjusted balance of the Supplies account is $3,300. The total cost of supplies on hand is $1,000. f. Equipment was purchased on January 1 of this year at a cost of $80,000. The equipment's useful lifo is five years. There is no residual value. Record depreciation for this year and then determine the equipment's book value. Determine the equipment's book value. Equipment book value =