Consider the account balances excerpted from the unadjusted trial balance and the adjustment data.

Unadjusted Trial BalanceAccount TitleDebitCreditFixed Assets$123,000Accumulated Depreciation$24,200Prepaid Rent18,300Unearned Revenue3,700

A. Depreciation on fixed assets, $8,800

B. Unexpired prepaid rent, $12,600

C. Remaining balance of unearned revenue, $570

Prepare adjusting journal entries, as needed. If an amount box does not require an entry, leave it blank.