The ledger of Pina Colada Lake Lumber Supply on July 31, 2025, includes the selected accounts below before adjusting entries have been prepared. Notes Receivable Supplies Prepaid Rent Buildings Accumulated Depreciation-Buildings Unearned Service Revenue Debit Credit $18,000 22,500 5,400 210,000 $135,000 11,100 An analysis of the company's 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 $17,600. 3. The balance in Prepaid Rent represents 4 months of rent costs. 4. Employees were owed $2,800 related to unpaid salaries and wages. 5. Depreciation on buildings is $6,360 per year. 6. During the month, the company satisfied obligations worth $4,500 related to the Unearned Service Revenue. 7. Unpaid maintenance and repairs costs were $2,100.