The adjusting data for Crane Inc. listed below are available on December 31 , the end of the annual period: 1. Interest has accrued on a $34,300,6% note payable, issued on May 1 . 2. On September 1, Rent Revenue was credited for $10,800, representing revenue from a sub-rental for a 6-month period beginning on that date. 3. Purchase of supplies for $1,360 during the year was recorded in the Supplies Expense account. On December 31 , supplies of $700 are on hand. (a) Prepare the adjusting entry for each item. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)