The ledger of Gellar Consulting Agency on September 30 of the current year includes the following selected accounts before adjusting entries were considered. Prepaid Rent Supplies Notes Receivable Building Accumulated Depreciation - Building Unearned Service Revenue Salaries and Wages Expense Debit Credit $ 3,000 4,500 20,000 65,000 $ 7,200 30,000 12,600 An analysis of the accounts shows the following. 1. Interest of $100 is earned monthly on the notes receivable. 2. Supplies on hand total $700. 3. One-third of the unearned service revenue was earned during the quarter 4. Prepaid Rent expires at the rate of $300 per month. 5. The building depreciates $200 per month. Required: Prepare the adjusting journal entries at September 30, assuming that the company prepares its adjusting entries quarterly. You will need to use/create new accounts beyond those listed from the ledger above.