DO the adjusting entries for the follwoing

1.On January 1, 2002, a tenant in an apartment building owned by the Sarajevah Company paid $5,700 which represents six months' rent in advance.The amount received was credited to the Unearned Rent account.

2.On February 1, 2002, the balance in the Office Supplies account was $200. During February, office supplies costing $480 were purchased. A physical count of office supplies at February 28 revealed that there was $240 still on hand.

3.On January 1, 2002, Sarajevah Company purchased a delivery van for $30,000. It is estimated that the annual amortization will be $6,000.

4.Sarajevah Company has two employees who earn $80 and $100 per day, respectively. They are paid each Friday for a five-day work week that begins each Monday. February 28 is a Thursday in 2002.