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. The company rented idle office space to Bytes and Bits on February 1, 2014, at a rate of $1000 per month. On this date Computers R Us credited Unearned Rent Revenue for one year of rent received in advance.

2. Computers R Us is open seven days a week and has a daily payroll of $2500. Employees are paid every Friday, December 31 is a Wednesday. 40% of the payroll is for office employees, 60% of payroll is for sales employees

3. Depreciation for store equipment is based on the following:

Straight Line Depreciation Store equipment