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The following selected accounts were taken from the general ledger of the Cone Corporation on September 30 before adjusting entries have been made. Cone makes adjusting entries quarterly. Additional Information: 1. Rent expires at a rate of $900 per month. 2. Supplies on hand total $2,000. 3. Utilities incurred in September but not yet recorded or paid are $500. 4. The building depreciates at a rate of $2,700 per quarter. 5. $5,000 of the $8,500 unearned revenue has been earned during the quarter. 6. Interest of $250 on the notes receivable has been earned but not yet recorded. Required Prepare the necessary adjusting journal entries at September 30.
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