The following account balances pertain to the Henryville Manufacturing Co. at September 30, 2012 (before adjusting entries).

	Debit	Credit
Accounts Receivable .........................	$ 40,000
Allowance for Doubtful Accounts credit balance in an Asset.............		$ 2,500
Inventory ...................................	99,700
Prepaid Insurance ...........................	2,400
Equipment ...................................	300,000
Accumulated Depreciation ....................		125,000
Notes Payable ...............................		48,000
Unearned Revenue ( a liability since we were paid cash in advance of the sale....................		72,000

Additional information:

	(a). The controller and the credit manager agreed that, based on an aging of year-end accounts receivable, the allowance for doubtful accounts should be increased to $4,300, remember you have a beg. balance.
	(b). The credit manager determined that a customer account with a balance of $850 was uncollectible (without regard to the information in (a) above).
	(c). The $48,000 note payable is dated August 13, 2012, and bears interest at 12 percent per annum. The note and interest are payable at maturity on November 13, 2012. (Assume a 365-day year and round to the nearest dollar and since it is now 9/30 there is 48 days accrued interest on the note.)
(d)	The prepaid insurance balance arose from the payment of an annual premium on January 1, 2012.
	(e). The company maintains a perpetual inventory system. The inventory at September 30, 2012, was $102,600 as determined by physical count.
(f)	The equipment is being depreciated over a 20-year estimated useful life.
	(g). The unearned revenue represents an amount received for a long-term equipment rental to the NorthWest Tool & Die Co. The cash ($72,000) was received on April 26, 2012, and represents prepayment of a 1-year rental beginning May 1, 2012.

Prepare adjusting entries to Henryville Co.'s accounts at September 30, 2012. Each entry