Novak Corp. was organized on July 1, 2022. Quarterly financial statements are prepared. The unadjusted and adjusted trial balances as of September 30 are shown as follows.

Novak Corp. Trial Balance September 30, 2022
		Unadjusted				Adjusted
		Dr.		Cr.		Dr.		Cr.
Cash		$ 10,962				$ 10,962
Accounts Receivable		13,104				14,490
Supplies		1,890				819
Prepaid Rent		2,772				1,512
Equipment		22,680				22,680
Accumulated DepreciationEquipment				$0				$ 882
Notes Payable				12,600				12,600
Accounts Payable				3,150				3,150
Salaries and Wages Payable				0				925
Interest Payable				0				126
Unearned Rent Revenue				2,394				1,323
Common Stock				27,720				27,720
Dividends		2,016				2,016
Service Revenue				20,160				21,546
Rent Revenue				1,772				2,843
Salaries and Wages Expense		10,080				11,005
Rent Expense		2,394				3,654
Depreciation Expense						882
Supplies Expense						1,071
Utilities Expense		1,898				1,898
Interest Expense						126
		$ 67,796		$ 67,796		$ 71,115		$ 71,115

Journalize the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)