Frosty Hospitals December 31, 20X1, preadjusted trial balance

includes the following accounts, among others:

Acct. No.

102 Temporary investments $30,000

103 Accrued interest receivable -0-

205 Deferred rental income -0-

206 Deferred tuition income -0-

403 Interest income -0-

404 Rental income 5,400

405 Tuition income 4,320

The following additional information is available:

1. On April 1, 20X1, the hospital invested $30,000 (face value) in

8 percent government bonds that pay interest annually on April

1, commencing April 1, 20X2.

2. On June 1, 20X1, the hospital received a years rent in advance.

3. On September 1, 20X1, the hospital received nine months

tuition in advance for one of its educational programs.

Required: Prepare, in general journal form, the necessary adjusting

entries at December 31, 20X2.