The following information relates to Daniel Anderson, Property Manager, at the close of the fiscal year ending December 31:

1.		Daniel paid a storage locker facility $310 for next Januarys rent on a locker and charged it to Rent Expense.
2.		On November 1, Daniel signed a three-month, 11% note to borrow $16,200 from Yorkville Bank.
3.		The following salaries and wages are due and unpaid at December 31: sales, $1,480; office clerks, $1,085.
4.		Interest of $435 has accrued to date on a note that Daniel holds from Grant Muldaur.
5.		The estimated loss on bad debts for the period is $1,565.
6.		Stamps and stationery are charged to the Office Expense account when purchased; $135 of these supplies remain on hand.
7.		Daniel has not yet paid the December rent of $1,040 on the building his business uses.
8.		Insurance was paid on November 1 for one year and charged to Prepaid Insurance, $1,104.
9.		Property tax accrued, $1,950.
10.		On December 1, Daniel accepted Alana Zipurskys two-month, 15% note in settlement of her $5,160 account receivable.
11.		On October 31, Daniel received $2,640 from Tareq Giza in payment of six months rent for Gizas office space in the building and credited Unearned Rent Revenue.
12.		On September 1, Daniel paid six months rent in advance on a warehouse, $8,115, and debited the asset account Prepaid Rent.
13.		The bill from Light & Power Limited for December has been received but not yet entered or paid, $545. (Use Utilities Payable.)
14.		The estimated depreciation on equipment is $1,430. Prepare annual adjusting entries as at December 31. (Credit account titles are automatically indented when 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.)