The ledger of Blue Spruce Corp. on July 31, 2017, includes the selected accounts below before adjusting entries have been prepared. Debit Credit Investment in Note Receivable $18,000 Supplies 21,500 Prepaid Rent 3.600 Buildings 230.000 Accumulated Depreciation-Buildings $150,000 Unearned Service Revenue 10.500 An analysis of the company's accounts shows the following. 1. The investment in the notes receivable earns interest at a rate of 6% per year. 2. Supplies on hand at the end of the month totaled $15.200. The balance in Prepaid Rent represents 4 months of rent costs. 4. Employees were owed $3,200 related to unpaid salaries and wages. 3. 5. Depreciation on buildings is $3,840 per year. 6. During the month, the company satisfied obligations worth $4,500 related to the Unearned Services Revenue. 7. Unpaid maintenance and repairs costs were $2,200. 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 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. July 31 2 July 31 3. July 31 4. July 31 5. July 31 6. July 31 7. July 31