The information presented below is for Sun Marketing, Inc.

a. Salaries for the period December 26, 2003, through December 31, 2003, 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%, $160,000 loan and has not been recorded.

c. Rent of $24,000 was paid for six months in advance on December | 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, 2003. (Omit explanations.)