Prepare the following adjusting entries as of 9/30/21:
1	Depreciation using the straight-line method, full month:
	a. 9/3 Equipment has a useful life of 5 years; no salvage.
	b. 9/3 Building has a useful life of 10 years; 600 salvage.
	c. 9/10 Equipment has a useful life of 5 years; no salvage
2	The note payable is a 90-day note given to the bank September 6, 2021 and
	bearing interest at 8% (use 360 days for denominator to compute prorated interest for the month).
	Prorate interest for the month.
3	50 coupons were redeemed during September for either a round of miniature
	golf, or for a bucket of balls.
4	Salaries accrued but unpaid were $375.
5	Of the supplies purchased on 9/6, 1/3 had been used.
6	One month of insurance had expired.
7	Three Oaks will need to bill for a birthday party held on 9/30 for $300.
8	Maintenance expense for the month of September is estimated to be $975.

	General Journal
Date	Account Titles		Debit	Credit
9/30
9/30
9/30
9/30
9/30
9/30
9/30
9/30