The December 31, 2021, trial balance of Bob’s Delivery Service, before adjusting entries, included the following selected accounts.

This is a partial trial balance. Many accounts are not shown. All accounts have a normal balance.

Accounts receivable	176,000
Notes receivable	200,000
Unearned delivery revenue	24,000
Prepaid rent	36,000
Prepaid insurance	18,000
Equipment	240,000
Accumulated depreciation: equipment	61,250
Salaries expense	120,000
Delivery revenue	473,300

Additional data:

The equipment has an estimated life of 12 years, no residual value, and the straight-line method is used for calculating depreciation.

The prepaid rent was payment for a six-month lease beginning on November 1, 2021.

The prepaid insurance represents the annual premium on a policy providing coverage starting August 1, 2021.

On September 12, 2021, we accepted a $250,000 note from a customer in payment for delivery services. It is a six month note and the interest rate is 9%. You need to count exact days to determine the interest.

The supplies inventory on January1, 2021, was $8,350. Supplies costing $16,650 were acquired during the year. A count on Dec. 31, 2021, indicated supplies on hand of $6,810.

Provide the year end adjusting journal entries for the following situations. Year end is December 31. Do these entries in the order they are presented.