Prepare appropriate adjusting entries for the year ended December 31, 2003, by replacing the appropriate identification number(s) in the debit and credit columns provided and the dollar amount in the adjoining column. Item 0 is given as an example.

1. Notes Receivable 2. Accounts Receivable 3. Interest Receivable 4. Supplies 5. Prepaid Insurance 6. Equipment 7. Accumulated Depreciation-Equipment 8. Salaries Payable 9. Interest Payable 10. 11. 12. 13. 14. 15. 16. 17. 18. Unearned Service Revenue Notes Payable Interest Revenue Service Revenue Depreciation Expense-Equipment Salaries Expense Interest Expense Supplies Expense Insurance Expense