(You can only answer the incorrecet question)

The Concord Theater is nearing the end of the year and is preparing for a meeting with its bankers to discuss the renewal of a loan. The accounts listed below appeared in the December 31, 2017, trial balance.

Additional information is available as follows.

Prepare any adjusting journal entries necessary for the year ended December 31, 2017. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Credit Debit $ 5,570 209,600 Prepaid Advertising Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Service Revenue Ticket Revenue Advertising Expense Salaries and Wages Expense Interest Expense $ 56,600 93,720 15,000 389,500 18,250 73,100 1,450