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.