Prepare adjusting entries for the following transactions. $($List all debit entries before credit entries. 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 $0$ for the amounts.$)$

Depreciation on equipment is $$1,288$ for the accounting period.

Interest owed on a loan but not paid or recorded is $$268.$

There was no beginning balance onsupplies and $$528$ of office supplies were purchased during the period. At the end of the period $$96$ of supplies were on hand.

Prepaid rent had a $$960$ normal balance prior to adjustment. By year end $$672$ had expired.

Salaries incurred by year$-$end but not yet paid or recorded amounted to $$864.$

No$.$ Account Titles and Explanation

Debit

Credit