Prepare adjusting entries for the following transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter for the amounts.) 1. Depreciation on equipment is $1,153 for the accounting period. 2. Interest owed on a loan but not paid or recorded is $238. 3. There was no beginning balance of supplies and $473 of office supplies were purchased during the period. At the end of the period $86 of supplies were on hand. 4. Prepaid rent had a $860 normal balance prior to adjustment. By year end $602 had expired. 5. Accrued salaries at the end of the period amounted to $774. No. Account Titles and Explanation Debit Credit