Prepare the necessary adjusting entries at December 31, 2013, for the Microchip Company for each of the following situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.)

1.	On October 1, 2013, Microchip lent $86,000 to another company. A note was signed with principal and 7% interest to be paid on September 30, 2014.
2.	On November 1, 2013, the company paid its landlord $8,100 representing rent for the months of November through January. Prepaid rent was debited.
3.	On August 1, 2013, collected $14,100 in advance rent from another company that is renting a portion of Microchip