The following trial balance was taken from the books of Sunland Corporation on December 31, 2020.

Account		Debit		Credit
Cash		$9,200
Accounts Receivable		39,300
Notes Receivable		9,100
Allowance for Doubtful Accounts				$1,950
Inventory		34,700
Prepaid Insurance		5,050
Equipment		108,200
Accumulated Depreciation--Equip.				14,000
Accounts Payable				10,100
Common Stock				49,200
Retained Earnings				94,400
Sales Revenue				228,000
Cost of Goods Sold		126,400
Salaries and Wages Expense		53,200
Rent Expense		12,500
Totals		$397,650		$397,650

At year end, the following items have not yet been recorded.

a.		Insurance expired during the year, $1,650.
b.		Estimated bad debts, 2% of gross sales.
c.		Depreciation on equipment, 10% per year on original cost.
d.		Interest at 6% is receivable on the note for one full year.
e.		Rent paid in advance at December 31, $5,800 (originally charged to expense).
f.		Accrued salaries and wages at December 31, $6,230.

Prepare the necessary adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)