The unadjusted trial balance is as follows:

	Unadjusted
Account Title	Trial Balance
	DR	CR
Cash	36,000	-
Accounts Receivable	277,000	-
Allowance for Doubtful Accounts		2,000
Interest Receivable	-
Merchandise Inventory	242,500	-
Prepaid Insurance	15,000	-
Prepaid Rent	-
Store Supplies	-	-
Office Supplies	6,550	-
Note Receivable	2,500
Store Equipment	120,000	-
Accumulated Depreciation - Store Equipment	-	36,000
Office Equipment	32,000	-
Accumulated Depreciation - Office Equipment	-	-
Accounts Payable	-	48,000
Salaries Payable	-	-
Interest Payable	-	-
Utilities Payable
Unearned Consulting Revenue	-
Unearned Rent Revenue		12,000
Note Payable	-	25,000
Common Stock	-	300,000
Retained Earnings	-	189,350
Dividends	12,000	-
Sales Revenue	-	1,000,550
Consulting Revenue	-	40,000
Rent Revenue
Interest Revenue
Sales Returns and Allowances	14,000	-
Sales Discounts	4,300	-
Cost of Goods Sold	425,000	-
Sales Salaries Expense	275,000
Office Salaries Expense	150,000	-
Miscellaneous Administrative Expense	5,650	-
Miscellaneous Selling Expense	13,900	-
Depreciation Expense - Store Equipment	-	-
Depreciation Expense - Office Equipment	-	-
Store Supplies Expense	17,500	-
Office Supplies Expense	-	-
Rent Expense	4,000	-
Insurance Expense	-	-
Interest Expense	-	-
Bad Debt Expense	-	-
Utilities Expense-Store
Utilities Expense-Office
	1,652,900	1,652,900

In journal entry form, prepare the adjusting journal entries for the following:

1. Computers R Us took out a 9 month, 7%, $ 25,000 note on October 1, 2014 with interest and principal to be paid on maturity.
2. On November 1, 2014, Computers R Us rented some storage space at a rate of $800 per month. On that date Computers R Us recorded Rent Expense for five months rent paid in advance.
3. Computers R Us purchased $6,550 of office supplies during the year and the asset office supplies account was increased. A count of the supplies on hand December 31, 2014, indicates a balance of $1,650.
4. $17,500 of store supplies were purchased during the year and were immediately expensed. A count of the store supplies on hand December 31, 2014, indicates a balance of $2,800.
5. On April 1, 2014 a 24-month insurance policy was purchased for $15,000.
6. On July 1, 2014, Computers R Us collected 40,000 for consulting services to be performed from July 1, 2014 to February 28, 2014. The company credited the revenue account when paid.
7. On September 1, 2014, Computers R Us issued a 5-month note receivable to Morerams Inc. at an annual interest rate of 8%. Principle and interest will be paid at the end of the 5-months. The note was recorded in Notes Receivable and is the only note outstanding.

Thank you!