The following transactions occurted for the Microchip Company. 1. On October 1, 2021, Microchip lent $96,000 to another company. A note was signed with principal and 7% interest to be pald on September 30,2022 2. On November 1, 2021, the company paid its landlord $11,100 representing fent for the months af Novembet through January. Prepaid rent was deblted. 3. On August 1, 2021, collected $17100 in advance rent from another compary that is renting a portion of Microchip's factory. The $17,100 teprecents one year's rent and the entire amount was credited to deferred rent revenue. 4. Depreciation on office equipment is $6,200 for the yeat. 5. Vocation pay for the year that had been earned by employees but not paid to them or recorded is $9,700. The compary records vacation pay as salaries expense. 6. Microchip began the year with $3,700 in its asset account, supplies, During the year, $8,200 in supplies were purchased and debited to supplles. At year-end, supplies costing $4,100 remein on hand. Prepare the necessary adjusting entries at December 31, 2021 for each of the above situations. Assume that no financial statements were prepared during the year and no adjusting entries were recocded, (If no entry is required for a transaction/event, select "No journal entry required" in the first account fieid.)