When the accounts of Cullumber Inc. are examined, the adjusting data listed below are available on December 31, the end of the annual period 1. 2. Interest has accrued on a $35,400,6% note payable, issued on May 1. On September 1, Rent Revenue was credited for $11.400, representing revenue from a subrental for a 6-month period beginning on that date. Purchase of supplies for $1,540 during the year was recorded in the Supplies Expense account. On December 31. supplies of $460 are on hand. 3 Prepare the reversing entry for each item where appropriate. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit 1. 2 3