The ledger of Windsor, Inc. on July 31, 2017, includes the selected accounts below before adjusting entries have been prepared.

Debit Credit
Investment in Note Receivable $24,000
Supplies 23,500
Prepaid Rent 3,200
Buildings 280,000
Accumulated Depreciation—Buildings $140,000
Unearned Service Revenue 11,900

An analysis of the company’s accounts shows the following.

1. The investment in the notes receivable earns interest at a rate of 12% per year.
2. Supplies on hand at the end of the month totaled $15,200.
3. The balance in Prepaid Rent represents 4 months of rent costs.
4. Employees were owed $2,700 related to unpaid salaries and wages.
5. Depreciation on buildings is $6,720 per year.
6. During the month, the company satisfied obligations worth $4,800 related to the Unearned Services Revenue.
7. Unpaid maintenance and repairs costs were $2,300.

Prepare the adjusting entries at July 31 assuming that adjusting entries are made monthly. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.

Date

Account Titles and Explanation

Debit

Credit

1.
July 31

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

2.
July 31

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

3.
July 31

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

4.
July 31

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

5.
July 31

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

6.
July 31

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

Exercise 4-12 The ledger of Windsor, Inc. on July

7.
July 31