Floozy had the following selected account balances as of December 31, 2014.

Accounts receivable $250,000

Notes receivable 75,000

Prepaid rent 168,000

Supplies 60,000

Inventory 420,000

Equipment (historical cost) 640,000

Accounts payable 176,000

Salaries payable 15,000

Accumulated depreciation 174,000

The following information was received from Floozy's accountant. Adjusting entries have not yet been made.

a. It is estimated that $16,500 of accounts will not be collectible. A provision for uncollectible accounts has never been made by Floozy.

b. Supplies remaining at the end of the year were $27,000.

c. Equipment is straight-line depreciated over 20 years with a $60,000 salvage value.

d. Accrued salaries at 12/31/14 were $27,500.

e. The note receivable was signed by the customer on November 1, 2014. It is a 6-month note with an interest rate of 12%, with the principle and interest paid at maturity.

f. Rent was paid on August 1, 2014, for 24 months and recorded in a prepaid rent account.

g. Floozy does not elect to use the fair value option for any of its financial assets or liabilities. Determine the adjustments necessary for December 31, and indicate the adjusted balances of the selected accounts at December 31, 2014.

Calculate the values for the following items:

1 Accounts receivable (net)

2 Notes receivable

3 Prepaid rent

4 Supplies

5 Inventory

6 Equipment (net)

7 Accounts payable

8 Salaries payable

9 Accumulated depreciation