Transactions for Hurricane Company during 2018:

a) On Oct 1, 2018, Hurricane lends $9,000 to another company. The other company signs a note indicating principal and 12% interest will be paid to Hurricane on Sep 30, 2019.

b) On Nov 1, 2018, Hurricane pays its landlord $4,500 representing rent for the months Nov-Jan. The payment is debited to Prepaid Rent for the entire amount.

c) On Aug 1, 2018, Hurricane collects $13,200 in advance from another company that is renting a portion of Hurricane's factory. The $13,200 represents one year's rent and the entire amount is credited to Deferred Revenue.

d) Depreciation on machinery is $5,500 for the year.

e) Salaries for the year earned by employees but not paid to them or recorded are $5,000.

f) Hurricane begins the year with $1,500 in supplies. During the year, the company purchases $5,500 in supplies and debits that amount to supplies. At year-end, supplies costing $3,500 remain on hand.

Record adjusting entries for Dec 31, 2018. No financial statements were prepared during the year and no adjustments entries were recorded.