GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF DEBIT CREDIT Adjusting Entries Dec. 31 Bad Debts Expense 530.00 Allowance for Doubtful Accounts 530.00 4 31 Salaries Expense 940.00 Salaries Payable 940.00 31 Unearned Rent 1,230.00 Rent Revenue 1,230.00 31 Interest Expense 220.00 Interest Payable 220.00 10 31 Rent Receivable 310.00 Rent Revenue 310.00 12 1 Depreciation Expense 5,100.00 13 Accumulated Depreciation 5,100.00