The trial balance of Dallas Company shows the following balances, among others, on December 31, 2003, the end of its first fiscal year: RentiRevenle er. Sch itiy se, Tok hs he ae es Pater er. Ce Rae rs bits rarcens + $ 36,800 OfticaiSuppliestExpenSeec civics scdie. 9 ous ctem aoe aac eae toh ancl Soci pasty aur ibe, Sea eee 2,700 Mortgage. Payables. acct oss atch eee et PT eed ok. ts wns itly ee ee 130,000 Inspection of the company’s records reveals that: 1. Rent revenue of $2,800 is unearned at December 31, 2003. 2. Interest of $7,800 on the mortgage is payable semiannually on March 1 and September 1. 3. Office supplies of $500 are on hand on December 31. When purchases of office supplies were made during the year, they were charged to the office supplies expense account. Given this information, prepare journal entries to adjust the books as of December 31, 2003.