Grasshopper Lawn Service provides general lawn maintenance to customers. The companys fiscal year-end is December 31. Information necessary to prepare the year-end adjusting entries appears below.

1. On October 1, 2021, Grasshopper lent $70,000 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 $10,500 representing rent for the months of November through January. Prepaid Rent was debited for the entire amount.
3. On August 1, 2021, Grasshopper collected $15,000 in advance rent from another company that is renting a portion of Grasshoppers building. The $15,000 represents one years rent, and the entire amount was credited to Deferred Revenue.
4. Depreciation for the year is $19,000.
5. Vacation pay for the year that had been earned by employees but not paid to them or recorded is $9,000. The company records vacation pay as Salaries Expense.
6. Grasshopper began the year with $19,000 in its Supplies account. During the year $63,000 in supplies were purchased and debited to the Supplies account. At year-end,supplies costing $23,000 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.)