The adjusting data for Cullumber Inc. listed below are available on December 31, the end of the annual period: 1. Interest has accrued on a $25,500, 6% note payable, issued on May 1. 2. On September 1, Rent Revenue was credited for $6,000, representing revenue from a sub-rental for a 6-month period beginning on that date. 3. Purchase of supplies for $1,940 during the year was recorded in the Supplies Expense account. On December 31, supplies of $310 are on hand.