The adjustment data as of September $30,2016,$ the end of the fiscal year, for Diaz Company were as follows:

a$.$ Merchandise Inventory taken on September $30$ was $$65,800.$

b$.$ The depreciation on the Delivery Truck for the month amounted to $$700.$

c$.$ The depreciation on the Forklift for the month amounted to $$850.$

d$.$ A physical count shows that Office Supplies used totaled $$1,300.$

e$.$ Insurance on hand at the end of September was $$1,500.$

f$.$ Accrued salaries on September $30$ amounted to $$1,940.$

g$.$ Unearned Sales Revenue earned at the end of September was $$12,600.$

h$.$ Accrued interest on notes receivable, $$360.$

i$.$ Accrued interest on notes payable, $$165.$

j$.$ Unexpired office rent amounted to $$6,270.$

Part $1$

Prepare the Adjusting Journal Entries in the General Journal. $($Credit account titles are automatically indented when the amount is

entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Do not use

dollar signs $($$$)$ when entering amounts. To see comma$-$formatted numbers reflected in your final answers, you must enter your answers

with commas.$)$