The following information is available for United Corporation onDecember 31 for the year just ended.

1. A review of the $12,000 unadjusted balance in the prepaid rentaccount shows a remaining balance of $8,750 at the end of theyear.
2. $2,200 of the television advertising paid for in advance hasbeen used.
3. The yearly depreciation on the building is $150.
4. The yearly depreciation on the equipment is $800.
5. $1,200 of the advertising paid for in advance has beenpublished by the newspaper.
6. Furniture purchased in a previous year for $17,750 will be soldafter ten years for $750.
7. Accrued salaries of $29,000 were not recorded at year-end.
8. Of the $7,500 consulting fees United Corporation received inadvance, $6,600 has not yet been earned.
9. Interest of $1,690 has accrued on a bank loan and isunrecorded.
10. $11,500 of advertising United Corporation placed in the localnewspaper is unrecorded and unpaid.

Prepare the required adjusting entries at December 31, 2014.
Enter the transaction letter as the description when entering thetransactions in the journal. Dates must be entered in the formatdd/mmm (i.e., January 15 would be 15/Jan). For each journal entry,indicate how each account affects the balance sheet (Assets,Liabilities, Equity). Use + for increase and - for decrease. Forexample, if an account decreases equity, choose '-Equity'.