The following information is available for Weber Inc. onSeptember 30 for the year just ended.

1. Of the consulting fees Weber Inc. received in advance, $800 hasbeen earned.
2. Equipment purchased in a previous year for $18,500 will be soldafter five years for $2,500.
3. Interest of $1,140 has accrued on a bank loan and isunrecorded.
4. Property taxes of $600 have accrued but are unrecorded.
5. Buildings purchased in a previous year for $68,750 will be soldafter ten years for $9,250.
6. A review of the $12,500 unadjusted balance in the prepaid rentaccount shows a remaining balance of $9,000 at the end of theyear.
7. A review of the $4,400 unadjusted balance in the suppliesaccount shows a balance on hand at the end of the year of$4,100.
8. Weber Inc. purchased furniture in a previous year for $14,000and expects to sell this furniture for $500 after ten years.
9. $3,000 of advertising Weber Inc. placed in the local newspaperis unrecorded and unpaid.
10. $1,000 of the television advertising paid for in advance hasbeen used.

Prepare the required adjusting entries at September 30, 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'.