The following transactions occurred for the a company. On October 1, Year 1, the company lent $88,000 to another company. A note was signed with principal and 9% interest to be paid on September 30, Year 2. On November 1, Year 1, the company paid its landlord $8,700 representing rent for the months of November through January. Prepaid rent was debited at the time of payment. On August 1, Year 1, collected $14,700 in advance rent from another company that is renting a portion of the company's factory. The $14,700 represents one years rent and the entire amount was credited to deferred rent revenue at the time cash was received. Depreciation on office equipment is $5,400 for the year. Vacation pay for the year that had been earned by employees but not paid to them or recorded is $8,900. The company records vacation pay as salaries expense. The company began the year with $2,900 in its asset account, supplies. During the year, $7,400 in supplies were purchased and debited to supplies. At year-end, supplies costing $3,700 remain on hand.

Required: Prepare the necessary adjusting entries at December 31, Year 1 for each of the above situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.