1. Prepare general journal entries for the following transaction/events:

1. Depreciation expense for the accounting period totals $5,000.
2. Customer advances for the accounting period total $1,000.
3. An end-of-period review of prepaid accounts shows that $800 of customer advances were actually earned during the accounting period.
4. Interest of $300 was found to be owed at the end of the accounting period, but had not been recorded yet.
5. Sales totaling $30,000 for the month were made, all on open account credit.

Put general journal entries below. Remember to make your entries in good general journal format but omit the date and posting reference columns.