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Question Two (12 marks) Data relating to the balances of various accounts affected by adjusting or closing entries appear below. (The entries which caused the changes in the balances are not given.) You are asked to supply the missing journal entries which would logically account for the changes in the account balances. (12 marks) (1). Interest receivable at 1/1/19 was 1,000. During 2019 cash received from debtors for interest on outstanding notes receivable amounted to 5,000. The 2019 income statement showed interest revenue in the amount of 6,400. You are to provide the missing adjusting entry that must have been made, assuming reversing entries are not made. (2). Unearned rent at 1/1/19 was 5,300 and at 12/31/19 was 8,000. The records indicate cash receipts from rental sources during 2019 amounted to 40,000, all of which was credited to the Unearned Rent Account. You are to prepare the missing adjusting entry. (3). Accumulated depreciation-equipment at 1/1/19 was 230,000. At 12/31/19 the balance of the account was 270,000. During 2019 , one piece of equipment was sold. The equipment had an original cost of 60,000 and was 3/4 depreciated when sold. You are to prepare the missing adjusting entry. (4). Allowance for doubtful accounts on 1/1/19 was 50,000. The balance in the allowance account on 12/31/19 after making the annual adjusting entry was 65,000 and during 2019 bad debts written off amounted to 30,000. You are to provide the missing adjusting entry. (5). Prepaid rent at 1/1/19 was 9,000. During 2019 rent payments of 110,000 were made and charged to "rent expense." The 2019 income statement shows as a general expense the item "rent expense" in the amount of 125,000. You are to prepare the missing adjusting entry that must have been made, assuming reversing entries are not made. (6). Retained earnings at 1/1/19 was 150,000 and at 12/31/19 it was 210,000. During 2019, cash dividends of 60,000 were paid and a share dividend of 40,000 was issued. Both dividends were properly charged to retained earnings. You are to provide the missing closing entry