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.) Prepare the missing journal entries which would logically account for the changes in the account balances. (T-accounts may be helpful!) 1. Interest receivable at 1/1/22 was $1,000. During 2022 cash received from debtors for interest on outstanding notes receivable amounted to $5,000. The 2022 income statement showed interest revenue in the amount of $8,400. You are to provide the missing adjusting entry that must have been made, assuming reversing entries are not made. Interest revenue Interest recevable. LUDO 4400 2. Uneamed rent at 1/1/22 was $5,300 and at 12/31/22 was $8,000. The records indicate cash receipts from rental sources during 2022 amounted to $55,000, all of which was credited to the Unearned Rent Revenue account. You are to prepare the missing adjusting entry. unearned rent rent revenue 3. Accumulated depreciation-equipment at 1/1/22 was $230,000. At 12/31/22 the balance of the account was $280,000. During 2022, one piece of equipment was sold. The equipment had an original cost of $60,000 and was 3/4 depreciated when sold. You are to prepare the missing adjusting entry. Allowance for doubtful accounts on 1/1/22 was $50,000. The balance in the allowance account on 12/31/22 after making the annual adjusting entry was $65,000 and during 2022 bad debts written off amounted to $30,000. You are to provide the missing adjusting entry. 5. Prepaid rent at 1/1/22 was $29,000. During 2022 rent payments of $130,000 were made and charged to "rent expense." The 2022 income statement shows as a general expense the item "rent expense" in the amount of $145,000. You are to prepare the missing adjusting entry that must have been made, assuming reversing entries are not made