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 $135,000 to another company. A note was signed with principal and 8% interest to be- paid on September 30, 2022. 2. On November 1, 2021, the company paid its landlord $30,000 representing rent for the months of November through January. Prepaid Rent was debited for the entire amount. 3. On August 1, 2021, Grasshopper collected $34,500 in advance rent from another company that is renting a portion of Grasshopper's building. The $34,500 represents one year's rent, and the entire amount was credited to Deferred Revenue. 4. Depreciation for the year is $25,500. 5. Salaries for the year that had been earned by employees but not paid to them or recorded is $15,500. 6. Grasshopper began the year with $32,000 in its Supplies account. During the year $69,500 in supplies were purchased and debited to the Supplies account. At year-end,supplies costing $29,500 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 A Journal entry worksheet 1 2 3 4 5 6 On October 1, 2021, Grasshopper lent $135,000 to another company. A note was signed with principal and 8% interest to be paid on September 30, 2022. Record the adjusting entry for interest at its year-end of December 31. Note: Enter debits before credits. Date December 311 General Journal Debit Credit Journal entry worksheet < 1 2 3 5 On November 1, 2021, the company paid its landlord $30,000 representing rent for the months of November through January. Prepaid Rent was debited for the entire amount. Record the adjusting entry for rent at its year-end of December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Clear entry Record entry Journal entry worksheet < 2 3 5 6 On August 1, 2021, Grasshopper collected $34,500 in advance rent from another company that is renting a portion of Grasshopper's building. The $34,500 represents one year's rent, and the entire amount was credited to Deferred Revenue. Record the adjusting entry for deferred revenue at its year- Note: Enter debits before credits. Date December 31 General Journal Debit Credit Clear entry View general journal Record entry Journal entry worksheet < 1 2 3 5 6 Depreciation for the year is $25,500. Record the adjusting entry for depreciation at its year-end of December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 2 3 6 Vacation pay for the year that had been earned by employees but not paid to them or recorded is $15,500. The company records vacation pay as Salaries Expense. Record the adjusting entry for vacation pay at its year-end of December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 2 3 4 5 Grasshopper began the year with $32,000 in its Supplies account. During the year $69,500 in supplies were purchased and debited to the Supplies account. At year-end,supplies costing $29,500 remain on hand. Record the adjusting entry for supplies at its year-end of December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Clear entry View general journal Record entry