Dellroy Rentals Company faced the following situations. Journalize the adjusting entry needed at December 31, 2016, for each situations. Consider each fact seperately.

a. The business has interest expense of $3,200 that it must oay early in January 2017.

b. Interest revenue of $4,100 has been earned but not yet recieved.

c. On Huky 1, 2016, when the business colected $12,000 rent in advance, it debited Cash and credited Unearned Rent Revenue. The tenant was paying gor two years' rent.

d. Salary expense is $6,100 per day--Monday through friday--and the business pays employees each friday. This year, December 31 falls on a Thursday.

e. The adjusted balance of the Supplies account is $3,200. The total cost of supplies on hand is $1,300.

f. Equipment was purcashed on January 1 of this year at a cost of $180,000. The equipment's useful life is five years. There is no residual value. Record depreciation for this year and then determine the equipments book value.