The information presented below is for Sun Marketing, Inc.

a. Salaries for the period December 26, 2000, through December 31, 2000, amounted to $\$ 14,240$ and have not been recorded or paid. (Ignore payroll taxes.)

b. Interest of $\$ 6,000$ is payable for three months on a 15 percent, $\$ 160,000$ loan and has not been recorded.

c. Rent of $\$ 24,000$ was paid for six months in advance on December 1 and debited to Prepaid Rent.

d. Rent of $\$ 82,000$ was credited to an unearned revenue account when received Of this amount, $\$ 33,400$ is still unearned at year-end.

e. The expired portion of an insurance policy is $\$ 1,000$. Prepaid Insurance was originally debited.

f. Interest revenue of $\$ 300$ from a $\$ 2,000$ note has been earned but not collected or recorded.

Prepare the adjusting entries that should be made on December 31, 2000. (Omit explanations.)