Swifty Surveillance Services had the following adjustments as of the end of the year.

View the adjustments.

Journalize the adjusting entries needed. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ $$1,400$ of advertising expense was incurred but not paid. $($Use Advertising Payable.$)$

b$.$ $$3,000$ of rent revenue was earned but not recorded or received.

b$.$ $$3,000$ of rent revenue was earned but not recorded or received.

c$.$ Salaries owed to employees but not yet paid, $$4,600.$

c$.$ Salaries owed to employees but not yet paid, $$4,600.$