Consider the following independent situations at December $31$:

On July $1,$ a business collected $$6,610$ rent in advance, debiting Cash and

crediting Unearned Revenue.

a$.$ The tenant was paying one year's rent in advance. On December $31,$ the

business must account for the amount of rent it has earned.

Salaries expense is $$1,240$ per day$-$Monday through Friday$-$and the

business pays employees each Friday. This year, December $31$ falls on a

Thursday.

The unadjusted balance of the Office Supplies account is $$2,460$ Office

supplies on hand total $$1,770.$

Equipment depreciation was $$190.$

On October $1,$ when the business prepaid $$6,040$ for a two$-$year insurance

policy, the business debited Prepaid Insurance and credited Cash.

Journalize the adjusting entry needed on December $31$ for each situation.