Data relating to the balances of various accounts affected by adjusting or closing entries appear below. (The entries, which caused the changes in the balances, are not given.) You are asked to supply the missing journal entries, which would logically account for the changes in the account balances.

1. Interest receivable at January 1, 2017 was $2,000. During 2017, cash received from debtors for interest on outstanding notes receivable was $4,700. The 2017 statement of comprehensive income showed Interest Revenue of $4,900. You are to prepare the missing adjusting entry that must have been made, assuming reversing entries are not made.

2. Unearned rent at January 1, 2017 was $5,300, and at December 31, 2017 was $6,000. The records indicate cash receipts from rental sources during 2017 were $45,000, all of which were credited to the Unearned Rent Account. You are to prepare the missing adjusting entry.

3. Accumulated DepreciationEquipment at January 1, 2017 was $120,000, and at December 31, 2017 was $150,000. During 2017, one piece of equipment was sold. The equipment had an original cost of $10,000 and was three-quarters depreciated when sold. You are to prepare the missing adjusting entry.

4. Allowance for doubtful accounts on January 1, 2017 was $50,000. The balance in the allowance account on December 31, 2017 after making the annual adjusting entry was $65,000. During 2017 bad debts of $30,000 were written off. You are to provide the missing adjusting entry.

5. Prepaid rent at January 1, 2017 was $24,000. During 2017 rent payments of $160,000 were made and debited to Rent Expense. The 2017 statement of comprehensive income shows Rent Expense of $180,000. You are to prepare the missing adjusting entry that must have been made, assuming reversing entries are not made.

6. Retained earnings at January 1, 2017 was $150,000 and at December 31, 2017 it was $210,000. During 2017, cash dividends of $50,000 were paid, which were correctly debited to Retained Earnings. You are to prepare the missing closing entry to close the Income Summary account.