Prepare adjusting journal entries, as needed, considering the account balances excerpted from the unadjusted trial balance and the adjustment data. Unadjusted Trial Balance Debit Credit Buildings and equipment Accumulated depreciation Prepaid advertising Unearned rental revenue Interest payable 250,000 56,000 6,400 8,900 3,500 . depreciation on buildings and equipment, $17,500 advertising still prepaid at year end, $2,200 interest due on notes payable, $4,300 unearned rental revenue, $6,900 interest receivable on notes receivable, $1,200 . . D. E.