On June $1,20$X$1,$ Keller Company, a new firm, paid $$5,100$ rent in advance for a six$-$month period. The $$5,100$ was debited to the Prepaid Rent account.

On June $1,20$X$1,$ the firm bought supplies for $$7,200.$ The $$7,200$ was debited to the Supplies account. An inventory of supplies at the end of June showed that items costing $$2,925$ were on hand.

On June $1,20$X$1,$ the firm bought equipment costing $$54,000.$ The equipment has an expected useful life of $10$ years and no salvage value. The firm will use the straight$-$line method of depreciation.

Prepare end$-$of$-$June adjusting entries for Keller Company.

a$.$Prepare the adjusting entry for prepaid rent.

B$.$Prepare the adjusting entry for supplies.

C$.$Prepare the adjusting entry for depreciation.

be sure to put both accounts