Grasshopper Lawn Service provides general lawn maintenance to customers. The company's fiscal year-end is December 31, Information necessary to prepare the year-end adjusting entries appears below. 1. On October 1, 2021. Grasshopper lent $155,000 to another company. A note was accepted with principal and 8% interest to be received on September 30, 2022. 2. On November 1, 2021, the company paid its landlord $36,000 representing rent for the months of November through January Prepaid Rent was debited for the entire amount 3. On August 1, 2021, Grasshopper collected $40,500 in advance rent from another company that is renting a portion of Grasshopper's building. The $40,500 represents one year's rent, and the entire amount was credited to Deferred Revenue. 4. Depreciation for the year is $27,500. 5. Vacation pay for the year that had been earned by employees but not paid to them or recorded is $17.500. The company records vacation pay as Salaries Expense. 6. Grasshopper began the year with $36,000 in its Supplies account. During the year $71,500 in supplies were purchased and debited to the Supplies account. At year-end supplies costing $31,500 remain on hand. Required: Prepare the necessary adjusting entries on December 31, 2021. (Do not round intermediate calculations. If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet On October 1, 2021, Grasshopper lent $155,000 to another company. A note was accepted with principal and 8% Interest to be received on September 30, 2022. Record the adjusting entry for interest at its year-end of December 31, Note: Enter debits before credits Date December 31 General Journal Debit Credit