Consider the following items for Trigo Rock Inc.:

1. On July 1 of the current year, Trigo Rock borrowed $225,000 at 8% interest. As of December 31, no interest expense has been recognized.

2. On September 1 of the current year, Trigo Rock rented to another company some excess space in one of its buildings. Trigo Rock received $21,000 cash on September 1. The rental period extends for six months, starting on September 1. Trigo Rock credited the account Unearned Rent Revenue upon receipt of the rent paid in advance.

3. At the beginning of the year, Trigo Rock had $1,005 of supplies on hand. During the year, another $4,300 of supplies were purchased for cash and recorded in the asset account Office Supplies. At the end of the year, Trigo Rock determined that $1,320 of supplies remained on hand.

4. On February 1 of the current year, Trigo Rock loaned Nopal Company $90,000 at 7% interest. The loan amount, plus accrued interest, will be repaid in one year. For each of the items, make the appropriate adjusting journal entry, if any, necessary in Trigo Rock’s books as of December 31.