Consider the following independent situations at December $31$:

$($Click the icon to view the situations.$)$

Journalize the adjusting entry needed on December $31$ for each situation. Use the letters to label the journal entries. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ On October $1,$ a business collected $$3,900$ rent in advance, debiting Cash and crediting Unearned Revenue. The tenant was paying one year's rent in advance. At December $31,$ the business must account for the amount of rent it has earned

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[($a$)$ Dec. $31],[,,,],[,,,],[,,,],[,,,]]$

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a$.$ On October $1,$ a business collected $$3,900$ rent in advance, debiting Cash and crediting Unearned Revenue. 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.

b$.$ Salaries expense is $$1,900$ per day$-$Monday through Friday$-$and the business pays employees each Friday. This year December $31$ falls on a Thursday.

c$.$ The unadjusted balance of the Office Supplies account is $$3,500.$ Office supplies on hand total $$1,300.$

d$.$ Equipment depreciation was $$400.$

e$.$ On July $1,$ when the business prepaid $$3,600$ for a two$-$year insurance policy, the business debited Prepaid Insurance and credited Cash.