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 $65,700.

b. The depreciation on the Delivery Truck for the month amounted to $740.

c. The depreciation on the Forklift for the month amounted to $830.

d. A physical count shows that Office Supplies used totaled $1,500.

e. Insurance on hand at the end of September was $1,530.

f. Accrued salaries on September 30 amounted to $1,980.

g. Unearned Sales Revenue earned at the end of September was $12,800.

h. Accrued interest on notes receivable, $320.

i. Accrued interest on notes payable, $160.

j. Unexpired office rent amounted to $6,350.

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.)

Date Account Titles Debit Credit

a. Sept. 30

b. Sept. 30

c. Sept. 30

d. Sept. 30

e. Sept. 30

f. Sept. 30

g. Sept. 30

h. Sept. 30

i. Sept. 30

j. Sept. 30