Jenkins Motor Company faced the following situations. Journalize the adjusting entry needed at December 31, 20X6, for each situation. a. The business has interest expense of $9,500 that it must pay early in January 20x7. b. Interest revenue of $4,500 has been earned but not yet received. c. On July 1, when we collected $13,600 rent in advance, we debited cash and credited Unearned Revenue. The tenant was paying us for two years' rent. d. Salary expense is $1,800 per day--Monday through Friday--and the business pays employees each Friday. This year, December 31 falls on a Wednesday. e. The unadjusted balance of the Supplies account is $3,300. The total cost of supplies on hand is $1,200. f. Equipment was purchased at the beginning of this year at a cost of $100,000. The equipment's useful life is five years. There is no residual value. Record depreciation for this year and then determine the equipment's carrying amount