Present, in journal form, the adjustments that would be made on July 31, 2021, the end of the fiscal year, for each of the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

1. The supplies inventory on August 1, 2020 was $9,200. Supplies costing $23,500 were acquired during the year and charged to the supplies inventory. A count on

July 31, 2021 indicated supplies on hand of $9,000.

2. On April 30, a ten-month, 6% note for $26,800 was received from a customer.

3. On May 1, $24,400 was collected as rent for one year and a nominal account was credited.