Prepare the adjusting entry for each item assuming a December 31, 2022: 1. Interest has accrued on a $20,000,4% note payable, issued on May 1 . No entries have been posted previously. 2. On September 1, the Company collected $3,000 for its tenant for six months (September 2022 to February 2023). On September 1st, the Company debited cash $3,000 and credited unearned revenue. No further entries had been made. 3. Purchase of supplies for $1,500 during the year was recorded in the Supplies Inventory Account. No further entries had been made. On December 31 , supplies of $500 are on hand