Howarth Company's reporting year-end is December 31. Below are the unadjusted and adjusted trial balances for December 31, 2021. Unadjusted Debits Credits 44,000 29,000 1,650 1,250 54,000 46,000 39,000 15,600 28, eee 44, eee Adjusted Debits Credits 44,000 29, eee 1,000 700 54,000 46,000 2,300 39,000 52,900 28,eee 5,600 44, 1,900 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 5,200 40, eee 18,100 206,000 36, eee @ 120,000 39,600 10,550 40,000 18,100 206,000 41,2ee 2,300 120,000 45,200 11,200 37,300 1,200 6,700 2,400 440,600 440,000 650 4,800 2,400 392,900 392,900 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 Record the adjusting entry for rent expense. Note: Enter debits before credits. Transaction General Journal Debit Credit 1