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

1. Interest receivable at 1/1/14 was $1,000. During 2014 cash received from debtors for interest on outstanding notes receivable amounted to $5,000. The 2014 income statement showed interest revenue in the amount of $6,400. You are to provide the missing adjusting entry that must have been made, assuming reversing entries are not made.

2. Unearned rent at 1/1/14 was $5,300 and at 12/31/14 was $8,000. The records indicate cash receipts from rental sources during 2014 amounted to $55,000, all of which was credited to the Unearned Rent Revenue account. You are to prepare the missing adjusting entry.

3. Accumulated depreciationequipment at 1/1/14 was $230,000. At 12/31/14 the balance of the account was $280,000. During 2014, one piece of equipment was sold. The equipment had an original cost of $40,000 and was 3/4 depreciated when sold. You are to prepare the missing adjusting entry.

4. Allowance for doubtful accounts on 1/1/14 was $50,000. The balance in the allowance account on 12/31/14 after making the annual adjusting entry was $65,000 and during 2014 bad debts written off amounted to $30,000. You are to provide the missing adjusting entry.

5. Prepaid rent at 1/1/14 was $29,000. During 2014 rent payments of $120,000 were made and charged to "rent expense." The 2014 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.

6. Retained earnings at 1/1/14 was $130,000 and at 12/31/14 it was $210,000. During 2014, cash dividends of $50,000 were paid and a stock dividend of $40,000 was issued. Both dividends were properly charged to retained earnings. You are to provide the missing closing entry.