Su needed her 31, the company's year-end, for thomewoor P3-36 Journalize the adjusting entry needed on Decemb of the following independent cases affecting Prairie Construction: Details of Prepaid Rent are shown in the account: Prepaid Rent Jan. 1 Bal. 4,500 Mar. 319 ,000 Sep. 30 9,000 Construction pays office rent semi-annually on March 31 and September 30. At December 31, part of the last payment is still available to cover January March of the next year. No rent expense was recorded during the year. h Prairie Construction has lent money to help employees find housing, receiving notes receivable in return. During the current year, the entity has earned interest revenue of $1,400 from employees' loans, which it will receive next year. The beginning balance of Supplies was $5,100. During the year the company pur- chased supplies costing $16,500, and at December 31 the inventory of supplies remaining on hand is $5,500. d. Prairie Construction is installing cable in a large building, and the owner of the building paid Prairie Construction $42,000 as the annual service fee. Prairie Con- struction recorded this amount as Unearned Service Revenue. Pete, the general manager, estimates that the company has earned one-fourth of the total fee during the current year. e. Prairie Construction pays its employees each Friday. The amount of the weekly payroll is $5,000 for a five-day workweek, and the daily salary amounts are equal. The current accounting period ends on Wednesday. f. Amortization expenses for the current year are Equipment, $14,000, and Trucks, $33,000. Record this as a compound entry