Present, in journal form, the adjustment that would be made on July 31, 2013, the end of the fiscal year, for each of the following
1. The supplies inventory on August 1, 2012 was $7350. Supplies costing $22150 were acquired during year and charged to the supplies inventory. A count on July 31, 2013 indicated supplies on hand of $8810
2. On April 30, a ten-month, 6% note for $20,000 was received from a customer
3. On march 1, $12,000 was collected as rent for one year and a nominal account was credited