\fAdjusting Entries: l. Aecrue intereetnnbenda iaeuedcn December]. 1. Depreciatinn expense fcrme mcn1 is. $909 fnr building and 5.509 the equipment. 3. Aecrue mlee nf with a cnet nfgnnda cf$l0,000_ 4. Prepaid insurance cf $300 expired in December. 5. Unearned revenue cf $9,000 1|iII.I'i:L e ccet cf $6,000 was earned during December. 15. Patent amcnrljzaticn fcnrihe mcnl $500. 'I. Allcwance fnr bad debt is. 5 percent nfecennma receivable balance mundedtn the neereat duller