The ledger of Pharoah Company on July 31, 2022, includes the selected accounts below before adjusting entries have been prepared.

		Debit		Credit
Investment in Note Receivable		$24,000
Supplies		24,000
Prepaid Rent		4,200
Buildings		290,000
Accumulated DepreciationBuildings				$120,000
Unearned Service Revenue				11,900

An analysis of the companys accounts shows the following.

1.		The investment in the notes receivable earns interest at a rate of 12% per year.
2.		Supplies on hand at the end of the month totaled $16,800.
3.		The balance in Prepaid Rent represents 4 months of rent costs.
4.		Employees were owed $3,500 related to unpaid salaries and wages.
5.		Depreciation on buildings is $5,040 per year.
6.		During the month, the company satisfied obligations worth $4,600 related to the Unearned Services Revenue.
7.		Unpaid maintenance and repairs costs were $2,250.

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.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	July 31	enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
2.	July 31	enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
3.	July 31	enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
4.	July 31	enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
5.	July 31	enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount
6.	July 31	enter an account title to record the sixth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the sixth transaction	Enter a debit amount	Enter a credit amount
7.	July 31	enter an account title to record the seventh transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the seventh transaction	Enter a debit amount	Enter a credit amount