For the following transactions indicate the letter corresponding to the appropriate account that is to be debited and credited and the amount for each of the adjusting entries at October 31, 2020.

1. Cash i. Interest Payable q. Interest Revenue
2. Building j. Accounts Receivable r. Interest Receivable
3. Office Supplies k. Office Supplies Expense s. Services Revenue
4. Prepaid Rent l. Rent Expense t. Unearned Revenue
5. Notes Payable m. Interest Expense u. Sales
6. Accumulated Depreciation n. Capital Stock v. Retained Earnings
7. Equipment o. Salaries Expense w. Accounts Payable
8. Salaries Payable p. Depreciation Expense x. Account not listed

Transaction	Account Debited	Account Credited	Amount
On September 1, bought $88,000 of Equipment; paid $8,000 cash and financed the rest with an 6.25%, 8 months note. Interest will be paid at maturity.
On January 1, $10,000 of Office Supplies were on hand. Purchased Office Supplies of $9,000 on March 15 and $4,000 on July 7, paying cash. On October 31, supplies on hand were $7,500.
Weekly salaries for 7 days (Mon-Sun) are $24,500. October 31 fell on Wednesday.
In October, performed services for customers on account for $3,500.
On June 1, signed a new rental agreement and paid 8 months rent in advance at a rate of $2,100 per month.
On Feb 1, bought a $200,000 building with a useful life of 2 years and a $32,000 residual value and the end of its life.
Services valued at $2,850 were rendered during October to clients who had made payment in advance