! Required information [The following information applies to the questions displayed below.] Kinney-Harvey, Incorporated, publishers of movie and song trivia books, made the following errors in adjusting the accounts at year-end (December 31): a. Did not accrue $1,200 owed to the company by another company renting part of the building as a storage facility. b. Recorded $14,000 depreciation on the equipment costing $114,000; should have recorded $21,500. c. Failed to adjust the Unearned Fee Revenue account to reflect that $1,400 was earned by the end of the year. d. Recorded a full year of accrued interest expense on a $15,000, 11 percent note payable that has been outstanding only since November 1. e. Failed to adjust Prepaid Insurance to reflect that $620 of insurance coverage had been used. Required: 1. Prepare (a) the adjusting journal entry that was made, if any, and (b) the adjusting journal entry that should have been made at year- end.