The ledger of Armour Lake Lumber Supply on July 31, 2017, includes the selected accounts below before adjusting entries have been prepared. An analysis of the company's accounts shows the following. The investment in the notes receivable earns interest at a rate of 6% per year. Supplies on hand at the end of the month totaled $18, 600. The balance in Prepaid Rent represents 4 months of rent costs. Employees were owed $3, 100 related to unpaid salaries and wages. Depreciation on buildings is $6,000 per year. During the month, the company satisfied obligations worth $4, 700 related to the Unearned Services Revenue. Unpaid maintenance and repairs costs were $2, 300. Prepare the adjusting entries at July 31 assuming that adjusting entries are made monthly. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)