Need help on both questions:

1) Which of the following are not journal entries associated with an adjusting entry? A)Dr. Salaries expense Cr. Salaries payable

B)Dr. Cash Cr. Deferred sales revenue

C)Dr. Prepaid rent Cr. Rent expense

D)Dr. Interest expense Cr. Interest payable

2)On Nov 1^st 2020, Buffalo Corp. signed a 2 year lease for a new warehouse. As part of the agreement, Buffalo Corp paid a safety deposit of 1 months rent of $10,000 that will be returned at the end of the lease. Buffalo Corp also prepaid for 6 months rent on Nov 1^st as well.

What is the adjusting entry required on Dec 31^st when Buffalo Corp prepares financial statements for Q4 2020?.Spell out the whole account without using acronyms, and provide sums to the nearest dollar