The following transactions occurred during December 31, 2018, for the Microchip Company. On October 1, 2018, Microchip lent $82,000 to another company. A note was signed with principal and 8% interest to be paid on September 30, 2019. On November 1, 2018, the company paid its landlord $6,900 representing rent for the months of November through January. Prepaid rent was debited. On August 1, 2018, collected $12,900 in advance rent from another company that is renting a portion of Microchips factory. The $12,900 represents one years rent and the entire amount was credited to rent revenue. Depreciation on office equipment is $4,800 for the year. Vacation pay for the year that had been earned by employees but not paid to them or recorded is $8,300. The company records vacation pay as salaries expense. Microchip began the year with $2,300 in its asset account, supplies. During the year, $6,800 in supplies were purchased and debited to supplies. At year-end, supplies costing $3,400 remain on hand. Prepare the necessary adjusting entries for each of the above situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)