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a$.$ On May $1,$ $$3,600$ rent was collected in advance. Cash was debited and Unearned rent revenue was credited. The tenant was paying six months' rent in advance.

b$.$ The business holds a $$5,000$ note receivable. Interest revenue of $$770$ has been earned on the note but not yet received.

c$.$ Salaries expense is $$900$ per day, Monday through Friday, and the business pays employees each Friday. This year, July $31$ falls on a Monday.

d$.$ The unadjusted balance of the Supplies account is $$1,000.$ Supplies on hand total $$800.$

e$.$ Equipment was purchased two years ago at a cost of $$17,500.$ The equipment's useful life is five years.

f$.$ On January $1,$ when $$1,440$ was paid for a one$-$year insurance policy, Prepaid insurance was debited and Cash was credited.