Quinlan-Cohen, Inc., publishers of movie and song trivia books, made the following errors in adjusting the accounts at year-end (December 31):

1. Did not accrue $1,400 owed to the company by another company renting part of the building as a storage facility.
2. Did not record $15,000 depreciation on the equipment costing $115,000.
3. Failed to adjust the Unearned Fee Revenue account to reflect that $1,500 was earned by the end of the year.
4. Recorded a full year of accrued interest expense on a $17,000, 9 percent note payable that has been outstanding only since November 1.
5. Failed to adjust Prepaid Insurance to reflect that $650 of insurance coverage had been used.

Required: 1-a. Prepare the adjusting journal entry that was made, if any at year-end. (If no entry is made for a transaction/event, select "No journal entry made" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 > Did not accrue $1,400 owed to the company by another company renting part of the building as a storage facility. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Rent receivable 1,400 Rent revenue 1,400