Howarth Companys fiscal year-end is December 31. Below are the unadjusted and adjusted trial balances for December 31, 2018.

	Unadjusted							Adjusted
Account Title	Debits			Credits				Debits			Credits
Cash		58,000							58,000
Accounts receivable		43,000							43,000
Prepaid rent		2,100							1,100
Supplies		1,800							900
Inventory		68,000							68,000
Note receivable		38,000							38,000
Interest receivable		0							1,900
Office equipment		53,000							53,000
Accumulated depreciation					14,200							22,300
Accounts payable					42,000							42,000
Salaries and wages payable					0							7,000
Note payable					58,000							58,000
Interest payable					0							3,300
Deferred rent revenue					0							2,800
Common stock					54,000							54,000
Retained earnings					45,600							45,600
Sales revenue					252,000							252,000
Rent revenue					7,600							4,800
Interest revenue					0							1,900
Cost of goods sold		134,000							134,000
Salaries and wages expense		52,200							59,200
Rent expense		11,600							12,600
Depreciation expense		0							8,100
Supplies expense		1,700							2,600
Interest expense		6,200							9,500
Advertising expense		3,800							3,800
Totals		473,400			473,400				493,700			493,700

Required: Prepare the adjusting journal entries that were recorded at December 31, 2018. (If no entry is required for a particular event, select "No journal entry required" in the first account field.)

• 1

  Record the adjusting entry for rent expense.

• 2

  Record the adjusting entry for supplies expense.

• 3

  Record the adjusting entry for interest revenue.

• 4

  Record the adjusting entry for depreciation expense.

• 5

  Record the adjusting entry for salaries and wages expense.

• 6

  Record the adjusting entry for interest expense.

• 7

  Record the adjusting entry for deferred rent revenue.