Howarth Company's reporting year-end is December 31. Below are the unadjusted and adjusted trial balances for December 31, 2021. Unadjusted Debits Credits 45,000 30,000 1,875 1,375 55,000 45,000 a 40,000 15,500 29,000 0 45,000 0 5,000 41,000 20,000 209,000 34,000 9 121,000 40,500 10,625 9 725 4,900 2,500 398,500 398,500 Adjusted Debits Credits 45,000 30,000 1,200 800 55,000 45,000 2,250 40,000 51,000 29,000 5,700 45,000 2,000 Account Title Cash 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 Totals 41,000 20,000 209,000 39,000 2,250 121,000 46,200 11,300 35,500 1,300 6,900 2,500 443,950 443,950 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 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 X 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 Credit 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. Note : = journal entry has been entered Record entry Clear entry View general journal