Prepare adjusting journal entries on December $31,2023,$ for Pacioli Company. Paciolis fiscal year ends on December $31.$ Record the required adjusting entry only. You will lose a point or two for the unnecessary entry. Write NONE if no adjusting entry is required.

$1)$ On August $1,2023,$ Pacioli paid its landlord $$12,000$ representing rent for six months, August $2023$ through January $2024.$ Prepaid rent was debited when paid.

$2)$ On August $1,2023,$ Pacioli paid its landlord $$12,000$ representing rent for six months, August $2023$ through January $2024.$ Rent expense was debited when paid.

$3)$ On October $1,2023,$ Pacioli borrowed $$20,000$ from a local Bank and signed a $9-$month, $5\%$ note. The note requires interest to be paid on June $30,2024.$

$4)$ Pacioli debits supplies $($as an asset$)$ when purchased at $$3,500$ in $2023.$ Supplies on hand at year$-$end cost $$700.$

$5)$ Pacioli's equipment was purchased at a cost of $$30,000$ on January $1,2023.$ It has a five$-$year useful life and no salvage value. The straight$-$line depreciation is used.

$6)$ Pacioli collected $$6,000$ on November $1,2023,$ to cover six months rent paid in advance by a tenant and recorded the receipt in a liability account $($unearned revenue$).$

$7)$ Pacioli collected $$6,000$ on November $1,2023,$ to cover six months rent paid in advance by a tenant and recorded the receipt in a revenue account $($rent revenue$).$

$8)$ Paciolis employees work Monday through Friday, and salaries of $$5,000$ per week are paid each Friday. Pacioli's year$-$end falls on Tuesday.

$9)$ On December $1,2023,$ Pacioli lent $$15,000$ to one of its employees. A $6-$month note was signed by the employee with principal and $6\%$ interest to be paid on May $31,2024.$