The information necessary for preparing the 2024 year-end adjusting entries for Winter Storage appears below. Winter's fiscal year-end is December 31. On October 1, 2024, Winter Storage lent $80,000 to another company. A note was signed with principal and 8% interest to be paid on September 30, 2025. On November 1, 2024, the company paid its landlord $13,500 representing rent for the months of November through January. Prepaid Rent was debited for the entire amount. On August 1, 2024, Winter Storage collected $18,000 in advance rent from another company that is renting a portion of Winter Storages building. The $18,000 represents one years rent, and the entire amount was credited to Deferred Revenue. Depreciation for the year is $20,000. Vacation pay for the year that had been earned by employees but not paid to them or recorded is $10,000. The company records vacation pay as Salaries Expense. Winter Storage began the year with $21,000 in its Supplies account. During the year $64,000 in supplies were purchased and debited to the Supplies account. At year-end,supplies costing $24,000 remain on hand. Required: Prepare the necessary adjusting entries on December 31, 2024. (Do not round intermediate calculations. If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)