In analyzing the accounts of Sydney Corporation, the adjusting data listed below are determined on December 31, the end of an annual fiscal period. The prepaid insurance account shows a debit of $6,000, representing the cost of a 2-year earthquake insurance policy dated July 1. On August 1, Rent Revenue was credited for $9, 450, representing revenue from sub rental for a 7-month period beginning on that date. Purchase of advertising materials for $3, 550 during the year was recorded in the advertising expense account. On December 31, advertising materials costing $500 are on hand. On November 1. $4, 200 was paid for rent for a 6-month period beginning on that date. The rent expense account was debited. Miscellaneous Office Expense was debited for office supplies of $950 purchased during the year. On December 31, office supplies of $125 are on hand. Interest of $534 has accrued on notes payable