Record the following adjusting entries on the general journal. Use the chart of accounts below.

Chart of accounts:

Cash 100, AR 101, building 103, Accumulated depreciation 104, medical supplies 105, prepaid insurance 110, accounts payable 200, unearned revenue 201, capital 300, drawing 301, sales income 400, supplies expense 500, depreciation expense 501, insurance expense 502, rent expense 503

1. Jackson Company had unpaid invoices totaling $4320 that related to unpaid rent on a warehouse as of 12/31/10.
2. Jackson Company sold magazines worth $34,000 on 1/1. As of yearend 21,000 of the magazine revenue had been earned.
3. Jackson bought a building for $150,000. The building had a 30 year life and 30,000 salvage value. The building was purchased on 1/1/10. No depreciation had been recorded as of 12/31/10
4. Jackson