Q2. Prior to recording adjusting entries on December 31, a company's Store Supplies account had an $880 debit balance. A physical count of the supplies showed $325 of unused supplies available as of December 31. Prepare the required adjusting entry. Q3. Pfister Co. leases an office to a tenant at the rate of $5,000 per month. The tenant contacted Pfister and arranged to pay the rent for December on January 8 of the following year. Pfister agrees to this arrangement. a.) Prepare the journal entry that Pfister must make at year ended December 31 to record the accrued rent revenue. b.) Prepare the journal entry to record the receipt of the rent on January 8 of the following year