Present, in journal form, the adjustments that would be made on July 31, 2007, the end of the fiscal year, for each of the following.

1. The supplies inventory on August 1, 2006 was $7,350. Supplies costing $20,150 were acquired during the year and charged to the supplies inventory. A count on July 31, 2007 indicated supplies on hand of $8,810.

2. On April 30, a ten-month, 9% notes for $20,000 was received from a customer.

3. On March 1, $12,000 was collected as rent for one year and a nominal account was credited.