Rockwell Company faced the following situations. Journalize the adjusting entry needed at December 31, 2016, for each situation. Consider each fact separately. a. The business has interest expense of $3,300 that it must pay early in January 2017. b. Interest revenue of $4,500 has been earned but not yet received. c. On July 1, 2016, when the business collected $13,900 rent in advance, it debited Cash and credited Unearned Rent Revenue. The tenant was paying for two years rent. d. Salary expense is $5,500 per dayMonday through Fridayand the business pays employees each Friday. This year, December 31 falls on a Thursday. e. The unadjusted balance of the Supplies account is $2,800. The total cost of supplies on hand is $1,600. f. Equipment was purchased on January 1 of this year at a cost of $60,000. The equipments useful life is ve years. There is no residual value. Record depreciation for this year and then determine the equipments book value.