Based on the data below, make the following year$-$end adjusting entries:

Purchased building for $$160,000$ on $1-1-24$

Purchased equipment for $$20,000$ on $1-1-24$

The building depreciates $5\%$ per year; equipment depreciates $10\%$ per year

The Allowance for Bad Debts increased by $$2000$

Accrued wages at year$-$end were $$3000$

Accrued interest on Bonds Payable was $$9000$

Accrued interest on Notes Receivable was $$5000$

Expired insurance for the year was $$4000$

Received $$1500$ for rent covering November and December of $2024$ and January of $2025$