Journalize the entries for the following adjustments as of October 31.

a. Interest revenue accrued is $6,400

b. Prepaid insurance is reduced by $600

c. Depreciation expense is $800

d. Supplies were purchased earlier for $3,900. $900 of these supplies remained on October 31

e. $3,500 of unearned revenue (the customer made a prepayment of $6,300 on the total job) is now earned

f. $3,800 of employee salaries are owed on October 31 but not yet paid

g. Taxes owed at the end of the year but not yet paid were $2,600

h. Office rent in the amount off $90,000 had been paid in advance for 5 years. The company has used this office for the entire year. (Assume that adjusting entries are made only once a year at the end of October.)