Howarth Company's reporting year-end Is December 31. Below are the unadjusted and adjusted trial balances for December 31, 2021 Account Title Caish Accounts receivable Prepaid rent Supplies Inventory Notes receivable Interest receivable Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred rent revenue Common stock Retained earnings Sales revenue Rent revenue Interest revenue Cost of goods sold salaries and wages expense Rent expense Depreciation expense Supplies expense Interest expense Advertising expense Totale Unadjusted Debits Credits 54,000 39,000 1,900 1,500 64,000 34,000 0 49,000 14,600 38,000 0 54,000 0 2,800 50,000 32,500 240,000 12,000 0 130,000 48.600 11,300 0 1,400 5,800 3,400 443,900 443,900 Adjusted Debita Credits 54,000 39,000 1,000 700 64,000 34,000 1,700 49,000 29,900 38,000 6,600 54,000 2,900 0 50,000 32,500 240,000 14,800 1,700 130,000 55,200 12,200 15,300 2,200 8,700 3,400 470, 400 470,400 Required: Prepare the adjusting journal entries that were recorded at December 31, 2021. (if no entry is required for a particular event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet