Weber Inc. is just finishing another year of operations. The companys unadjusted trial balance is shown below.

Weber Inc. Unadjusted Trial Balance December 31, 2009
	Debit	Credit
Accounts payable		$ 300
Accumulated depreciation		38,450
Advertising expense	$ 6,600
Cash	84,725
Consulting revenues earned		13,700
Depreciation expense	6,725
Equipment	33,000
Furniture	35,000
Insurance expense	5,600
Interest expense	6,000
Prepaid advertising	1,900
Prepaid rent	12,000
Rent earned		12,400
Retained earnings		57,900
Share capital		83,900
Short-term notes payable		11,000
Supplies inventory	4,700
Supplies expense	15,600
Term deposit	11,000
Unearned rent revenue		5,500
Utilities expense	300
	$223,150	$223,150

Prepare adjusting entries for the following (round to the nearest whole dollar):

a) The short-term note payable bears interest of 5% per annum. The note was taken out on March 1, 2009. The interest is payable on March 1, 2010.

b) The prepaid rent account consists of a rent payment made on August 1, 2009 for the period Aug 1, 2009 to July 31, 2010.

c) Consulting work performed by Weber Inc. but unrecorded at the end of the year totaled $10,000

d) The insurance expense account includes a one-year policy taken out on May 31, 2009 at a cost of $2,400.

e) The supplies inventory count at December 31, 2009 shows the total value of supplies on hand to be $5,400.

f) $600 of the television advertising paid in advance has been used.

g) The term deposit was taken out on September 1, 2009 and bears interest of 3.5%. Interest is payable on September 1, 2010.