Four Transactions Are Given Below That Were Completed During 2011 $\quad$

Four transactions are given below that were completed during 2011 by Russell Company.You are to provide the adjusting entries required for Russell Company on December 31,2011.No adjusting entries were made during the year. Office supplies inventory $\quad$$\quad$ 1,000
$\quad$ Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 1,000 At January 1,2011,the inventory of unused office supplies was $300.At December 31,2011,a physical count showed unused office supplies in the supply room amounting to $100.
C.On December 1,2011,Russell Company rented some office space to another party.Russell Company collected $900 rent for the period December 1,2011,to March 1,2012.The December 1 transaction was recorded as follows: Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 900
$\quad$ Unearned rent revenue $\quad$$\quad$$\quad$ 900 D.On July 1,2011,Russell Company borrowed $2,000 cash on a one-year,8% interest-bearing,note payable.The interest is payable on the due date,June 30,2012.The borrowing was recorded as follows on July 1,2011: Cash $\quad$$\quad$$\quad$$\quad$ 2,000
$\quad$ Notes payable $\quad$$\quad$ 2,000