Use the following data to calculate adjustments and prepare the adjusting entries as of December 31, 2018

Atlantic Corporation Unadusted Trial Balance December 31, 2018 Account Title Cash Accounts Receivable Office Su lies Prepaid Rent Business Vehicle Accumulated De reciation-Bus. Vehicle Accounts Payable Salaries Pa able Interest Payable Uneamed Revenue Notes Pa able Macks, Capital Macks, Withdrawals Service Revenue Salaries Expense Office Su lies Ex ense Depreciation Expense-Business Vehicle Rent Ex ense Interest Expense Total Use the following data to calculate adjustments and prepare the adjusting entries as of December 31, 2018: 1. Business Vehicle has a residual value of $1,000 and useful life of 15 years; depreciation for one month. (4 pts) Debit 33,718 5,578 3,800 7,200 18,000 5,474 6,000 79,770 Credit 200 2,500 15,000 29,570 32,500 79,770 Date Account Title 2. Accrued salaries are $750. (2 pts) Date Account Title 3. Office Supplies remaining are $500 (4 pts) Date Account Title Debit Debit Debit Credit Credit Credit 4. Record the interest accrued on the loan for one month; interest rate 5% (4 pts) Date Account Title Debit Credit 5. Prepaid rent was paid for 8 months in advance; one month expired. (4 pts) Date Account Title 6. Earned $1,500 of the unearned revenue. (2 pts) Date Account Title Debit Debit Credit Credit