At the end of the current year, Rulem Hair Styling provides you with the following information (Note: ignore GST):

a Depreciation expense on styling equipment totals \(\$ 1360\) for the current year.

b Accrued interest on a note payable issued on 1 October amounts to \(\$ 850\) at year-end.

c Unearned rent in the amount of \(\$ 1000\) has been earned (the business records all receipts in advance in an Unearned Rent account).

d Hair styling supplies used during the year total \(\$ 210\) (the business records all purchases of supplies in an asset account).

Required:

Prepare adjusting entries at the end of the current year based on the above information.