Prepare adjusting journal entries, as needed, considering the account balances excerpted from the unadjusted trial balance and the adjustment data.

1. depreciation on buildings and equipment, $17,500
2. advertising still prepaid at year end, $2,200
3. interest due on notes payable, $4,300
4. unearned rental revenue, $6,900
5. interest receivable on notes receivable, $1,200