Journalize the adjusting entry needed at October 31, the fiscal year-end, for each of the following independent situations. No other adjusting entries have been made for the year. (Record debits first, then credits. Exclude explanations from any journal entries.)

a. On August 1, $4,800 rent was collected in advance. Cash was debited and Unearned rent revenue was credited. The tenant was paying six months' rent in advance.

Journal Entry
Date		Accounts	Debit	Credit
Oct	31

	2016	2017
Supplies. . . . . . . . . . . . . . . .	$3,900	$2,500
Salaries payable. . . . . . . . . . . .	3,900	3,700
Unearned service revenue. . . . .	14,000	3,300

past 12 months: Purchases of supplies. . . . . . . . . . . . . . . . . . . .

$4,500

Cash payments for salaries. . . . . . . . . . . . . . . .

55,500

Cash receipts in advance for service revenue. . . .

66,400

a. On August 1, $4,800 rent was collected in advance. Cash was debited and Unearned rent revenue was credited. The tenant was paying six months' rent in advance. b. The business holds a $15,000 note receivable. Interest revenue of $835 has been earned on the note but not yet received c. Salaries expense is $2,500 per day, Monday through Friday, and the business pays employees each Friday. This year, October 31 falls on a Wednesday d. The unadjusted balance of the Supplies account is $1,500. Supplies on hand total $600. e. Equipment was purchased two years ago at a cost of $35,000. The equipment's useful life is ten years. f. On April 1, when $1,560 was paid for a one-year insurance policy, Prepaid insurance was debited and Cash was credited