Answer:
ACCOUNT           
interest expense  144	debit	
 interest payable  144	credit
rent expense        1200	debit	
 prepaid expense  1200	credit
unearned revenue  4600	debit	
 rent revenue  4600	credit
depreciation expense  3700	debit	
 acc dep machine  3700	credit
salaries expense  3200	debit	
 salaries payable  3200	credit
supplies expense  2600	debit	
 supplies  2600	credit
Explanation:
Interest is calculate doing:
principal x rate x time
7,200 x 0.08 x 3/12 = 144
rent
1,800 for 3 months  there is 2 expired 1,800 x 2/3 = 1,200
earned revenue on rent
11,040 x 5 monhts / 12 = 4,600
supplies:
beginning + purchase - ending = consumed supplies
600 + 3,700 - 1,700 = 2,600