When the accounts of Coronado Inc. are examined, the adjusting data listed below are uncovered on December 31, the end of an annual fiscal period.

1.		The prepaid insurance account shows a debit of $6,672, representing the cost of a 2-year fire insurance policy dated August 1 of the current year.
2.		On November 1, Rent Revenue was credited for $1,827, representing revenue from a subrental for a 3-month period beginning on that date.
3.		Purchase of advertising materials for $819 during the year was recorded in the Advertising Expense account. On December 31, advertising materials of $294 are on hand.
4.		Interest of $813 has accrued on notes payable. The interest will be paid in January of the next year.

Prepare the following in general journal form. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) (a) The adjusting entry for each item.

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount
	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount
2.	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount
	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount
3.	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount
	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount
4.	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount
	enter an account title for the adjusting entry	enter a debit amount	enter a credit amount

(b) The reversing entry for each item where appropriate.

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title for the reversing entry	enter a debit amount	enter a credit amount
	enter an account title for the reversing entry	enter a debit amount	enter a credit amount
2.	enter an account title for the reversing entry	enter a debit amount	enter a credit amount
	enter an account title for the reversing entry	enter a debit amount	enter a credit amount
3.	enter an account title for the reversing entry	enter a debit amount	enter a credit amount
	enter an account title for the reversing entry	enter a debit amount	enter a credit amount
4.	enter an account title for the reversing entry	enter a debit amount	enter a credit amount
	enter an account title for the reversing entry	enter a debit amount	enter a credit amount