Johnstone Controls had the following situations on December 2016.

1. On March 31, 2016, the company lent $44,000 to another company. A note was signed with principal and interest at 6% payable on March 31, 2017.

2. On September 30, 2016, the company paid its landlord $22,800 representing rent for the period September 30, 2016, to September 30, 2017.

3. Supplies on hand at the end of 2015 totaled $1,610. Additional supplies costing $3,410 were purchased during 2016 and debited to the supplies account. At the end of 2016, supplies costing $1,010 remain on hand.

4. Vacation pay of $6,440 for the year that had been earned by employees was not paid or recorded. The company records vacation pay as salaries and wages expense.

Prepare the necessary adjusting entries for Johnstone Controls at the end of its December 31, 2016, fiscal year-end for each of the above situations. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)