Ivanhoe Co. was organized on July 1, 2022. Quarterly financial statements are prepared. The unadjusted and adjusted trial balances as of September 30 are shown below.

IVANHOE CO. Trial Balance September 30, 2022
		Unadjusted				Adjusted
		Dr.		Cr.		Dr.		Cr.
Cash		$ 8,600				$ 8,600
Accounts Receivable		10,400				11,600
Supplies		1,550				600
Prepaid Rent		2,200				1,250
Equipment		18,800				18,800
Accumulated DepreciationEquipment				$ 0				$ 750
Notes Payable				9,200				9,200
Accounts Payable				2,550				2,550
Salaries and Wages Payable				0				720
Interest Payable				0				92
Unearned Rent Revenue				1,900				1,000
Owners Capital				21,900				21,900
Owners Drawings		1,550				1,550
Service Revenue				17,630				18,830
Rent Revenue				1,380				2,280
Salaries and Wages Expense		8,100				8,820
Rent Expense		1,900				2,850
Depreciation Expense						750
Supplies Expense						950
Utilities Expense		1,460				1,460
Interest Expense						92
		$ 54,560		$ 54,560		$ 57,322		$ 57,322

(a)

Journalize the adjusting entries that were made