Prepare year-end adjustments for the following transactions. Omit explanations.

1. Accrued interest on notes receivable is $105.

2. Unearned revenues earned totals $2,200.

3. Eighteen months rent, totalling $30,000, was paid in advance at the beginning of the year.

4. Services totalling $2,800 had been performed but not yet billed at the beginning of the year.

5. Equipment had been purchased in a prior year for 18,000. The estimated useful life is 4 years. Depreciation on equipment totalled $4,000 for the year.

6. Supplies purchased and charged to expense for the year totalled $1,690. By year end, $590 of those supplies were still on hand.

7. Salaries owed to employees at the end of the year total $1,000.