Presented below is information related to Anderson, Inc. at the close of the fiscal year ending December 31:

a. Anderson had paid the local newspaper $335 for an advertisement to be run in January of the next year, charging it to Advertising Expense.

b. On November 1, Anderson borrowed $9,000 from Yorkville Bank issuing a 3-month, 10% note.

c. Salaries and wages due and unpaid December 31 were $2,480.

d. Anderson loaned money earlier in the year to Mulder, Inc. and signed an interest-bearing note; interest earned by Anderson but not received as of December 31 is $500.

e. Stamps and stationery on hand, $110; Company charged this amount to Stationery and Postage Expense account when purchased.

f. Anderson has not yet paid the December rent on the building that it occupies, $1,000.

g. Insurance paid November 1 for one year, $930, charged to Prepaid Insurance when paid.

h. On December 1, Anderson received $2,580 from Raines Corporation in payment of 6 months’ rent for office space occupied by Raines Corporation in the building and credited Unearned Rent Revenue when received.

i. On September 1, Anderson paid 6 months’ rent in advance on a warehouse, $6,600, and debited the asset account Prepaid Rent.

j. The bill from the Twin Peaks Light & Power Company for December has been received but not yet entered or paid, $510.

k. Estimated depreciation on furniture and equipment, $1,400.

Prepare adjusting journal entries as of December 31 in good form. You do not need to show the entries earlier in the year that led to the adjusting journal entries that you are making.