PART V. Record the adjusting entry as of December 31 for the following transactions. 1) Keller Inc.'s unearned rent account has an unadjusted balance of $6,000 as of December 31 of the current year. This amount represents the rental of an apartment for a period of one year. The lease began on December 1 of the current year. 2) Gard Corporation has accrued but uncollected interest of $320 as of December 31 on a note receivable. 3) Don Watts closes the books of Taylor Inc, at the end of each year (December 31). On May 1 of the current year, Don Insured the business assets for three years at a premium of $5,400