The ledger of Sunland Company on July 31, 2017, includes the selected accounts below before adjusting entries have been prepared. Debit Credit Investment in Note Receivable $22,000 Supplies 21,000 Prepaid Rent 2,800 Buildings 290,000 Accumulated DepreciationBuildings $150,000 Unearned Service Revenue 10,500

An analysis of the companys 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 $16,600.

3. The balance in Prepaid Rent represents 4 months of rent costs.

4. Employees were owed $3,100 related to unpaid salaries and wages.

5. Depreciation on buildings is $4,320 per year.

6. During the month, the company satisfied obligations worth $4,750 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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)