Jenkins Motor Company faced the following situations. Journalize the adjusting entry needed at December 31, 20X8, for each situation. Explanations are not required.

a. The business has interest expense of $9,200 that it must pay early in January 20X9.

b. On July 1, when we collected $12,600 rent in advance, we debited cash and credited Unearned Revenue. The tenant was paying us for two yearsrent.

c. Salary expense is $1,900 per day--Monday through Friday--and the business pays employees each Friday. This year, December 31 falls on a Wednesday.

d. The unadjusted balance of the Supplies account is $2,600. The total cost of supplies on hand is $1,200.

e. Equipment was purchased at the beginning of this year at a cost of $160,000. The equipments useful life is five years. There is no residual value. Record depreciation for this year and then determine the equipments carrying amount.