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When the accounts of Daniel Barenboim Inc. are examined, the adjusting data listed below are uncovered on December 31, the end of an annual fiscal period. The prepaid insurance account shows a debit of $5,280, representing the revenue from a subrental for a 3-month period beginning on that date. Purchase of advertising materials for $800 during the year was recorded in the Advertising Expense account. On December 31, advertising materials of $290 are on hand. Interest of $770 has accrued on notes payable. Prepare the following in general journal form. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is rec, entry" for the account titles and enter 0 for the amounts.) The adjusting entry for each item