Selected information in T$-$account format is presented below. Journalize the most likely adjustments that caused the balances to change.

a$.$

$\backslash$table$[[$Accounts Receivable$],[\backslash$table$[[$Unadjusted Bal.$],[$Dec$.31]],8,400,],[\backslash$table$[[$Adjusted Bal.$],[$Dec$.31]],10,400,]]$

b$.$

$\backslash$table$[[$Prepaid Rent$],[\backslash$table$[[$Unadjusted Bal.$],[$Dec$.31]],36,000,],[\backslash$table$[[$Adjusted Bal.$],[$Dec$.31]],30,000,]]$

c$.$

$\backslash$table$[[$C$.$ Accumulated Depreciation, Machinery,$],[,\backslash$table$[[9,800$ Unadjusted Bal.$],[$Dec$.31]]],[,\backslash$table$[[13,000$ Adjusted Bal.$],[$Dec$.31]]]]$

d$.$

$\backslash$table$[[,$Unearned Revenue,,$],[,,6,500,\backslash$table$[[$Unadjusted Bal.$],[$Dec$.31]]],[,,2,100,\backslash$table$[[$Adjusted Bal.$],[$Dec$.31]]]]$

e$.$

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