When the accounts of Nash Inc. are examined, the adjusting data listed below are uncovered on December $3.$ an annual fiscal period.

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$1.$ The prepaid insurance account shows a debit of $$4,128,$ representing the cost of a $2-$year fire insurance policy dated August $1$ of the current year.

$2.$

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On November $1,$ Rent Revenue was credited for $$1,977,$ representing revenue from a subrental for a $3-$month period beginning on that date.

$3.$ Purchase of advertising supplies for $$781$ during the year was recorded in the Advertising Expense account. On December $31,$ advertising supplies of $$296$ are on hand.

$4.$ Interest of $$837$ has accrued on notes payable. The interest will be paid in January of the next year.