The following information is available for Benson Inc. on February 28 for the year just ended.

1. This year's advertising bill for $8,500 is unrecorded and unpaid.
2. Furniture purchased in a previous year for $10,250 will be sold after ten years for $250.
3. $840 of interest has accrued on a note payable and is unrecorded.
4. A review of the $11,500 unadjusted balance in the prepaid rent account shows a remaining balance of $8,250 at the end of the year.
5. Of the $3,750 rent paid to Benson Inc. in advance, $2,500 has not yet been earned.

Prepare the required adjusting entries at February 28, 2014.
Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format