The following items are the adjusting entries that Wildhorse Cabinet Corp. plans to make before completing its work sheet and financial statements: a. Equipment is amortized at the rate of 10% per year based on an original cost of $61,300. b. Estimated bad debts are 0.20% of sales ($439,000). c. Prepaid insurance of $354 expired during the year. d. Interest of $720 is accrued on notes receivable as at December 31. e. The Rent Expense account contains $480 of rent paid in advance, which is applicable to next year. f. Property taxes of $1,800 are to be accrued to December 31 . g. The Fair Value through Other Comprehensive Income (FV-OCI) Investments account is based on the original cost of $11,200 of an equity investment acquired on July 1 . On December 31 , the fair value of the investment is $14,000. To simplify matters for this example, assume that unrealized changes in fair value for FVOCl investments are non-taxable. Prepare Wildhorse Cabinet Corp.'s adjusting entries. (List all debit entries before credit entries. 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. Record journal entries in the order presented in the problem.)