Lane Company Is Completing the Accounting Cycle at the End

Lane Company is completing the accounting cycle at the end of its annual accounting period,December 31,2011.No adjusting entries have been made during the year so three adjusting entries must be made to update the accounts.The following accounts,selected from the company's chart of accounts,are to be used for this purpose.They are coded to the left for easy reference. $$\begin{array} { l l l l } \text { A. } & \text { Cash } & \text { I. } & \text { Unearned rent } \\\text { B. } & \text { Notes payable } & \text { J. } & \text { Rent expense } \\\text { C. } & \text { Interest receivable } & \text { K. } & \text { Wage expense } \\\text { D. } & \text { Machinery } & \text { L. } & \text { Depreciation expense } \\\text { E. } & \text { Accumulated depreciation } & \text { M. } & \text { Interest expense } \\\text { F. } & \text { Notes payable } & \text { N. } & \text { Interest revenue } \\\text { G. } & \text { Interest payable } & \text { O. } & \text { Rent revenue } \\\text { H. } & \text { Wages payable } & \text { P. } & \text { Some other account not listed }\end{array}$$ You are to indicate the appropriate account code and amount for each of the required adjusting entries at December 31,2011.