Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2015, appears below. December 31 is the company's fiscal year-end.

Accounts	Debits			Credits
Cash	$	10,300
Accounts Receivable		9,500
Supplies		2,000
Prepaid Rent		7,200
Equipment		90,000
Accumulated Depreciation				$	12,000
Accounts Payable					7,700
Salaries Payable					0
Interest Payable					0
Utilities Payable					0
Notes Payable					20,000
Common Stock					45,000
Retained Earnings					19,000
Service Revenue					42,200
Salaries Expense		24,500
Interest Expense		0
Rent Expense		0
Supplies Expense		0
Utilities Expense		2,400
Depreciation Expense		0
Totals	$	145,900		$	145,900

	Information necessary to prepare the year-end adjusting entries appears below.
a.	Depreciation of equipment for the year is $6,000.
b.	Accrued salaries at year-end should be $2,100.
c.	Crimson Tide borrows $20,000 on September 1, 2015. The principal is due to be repaid in four years. Interest is payable each August 31 at an annual rate of 12%.
d.	Unused supplies at year-end total $700. Crimson Tide debits Supplies at the time supplies are purchased.
e.	Crimson Tide opens a second studio by purchasing one year of rent in advance on April 1, 2015, for $7,200 ($600 per month) debiting Prepaid Rent.
f.	Unpaid utilities for December total $200.

Required:

Record the necessary adjusting entries on December 31, 2015. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.)