a. Nicole's Getaway Spa is renting its space at a cost of $520 per month. On September 1, 2021. Nicole paid eight months' rent in advance using cash. This prepayment was recorded in the account Prepaid Rent back in September b. The building, purchased at the beginning of the year for $39,000 cash, has estimated depreciation of $1,200 for 2021, but none has been recorded yet c. Solaries and wages to the support staff at Nicole's Getaway Spa have been paid up to December 26, 2021. The support staff worked both December 27 and 28 and will be paid on January 5, 2022. Salaries and wages amount to $1,000 per day. The spa was closed December 29 to 31 d. The insurance policy, purchased on June 1 for $2,520 cash, provides coverage for 12 months. The part of the insurance coverage for June to December has now been used up. e. The unadjusted amount in the Spa Supplies account was $1,200 at December 31, 2021, for supplies purchased on account. A year- end count showed $620 of supplies remain on hand. 1. On the last day of December, a customer obtained spa services by using a $90 gift certificate that was purchased earlier in the month. Use of the gift certificate to pay for these services had not yet been recorded. 5 6 Record renting of spa space at a cost of $520 per month. On September 1, 2021, Nicole paid eight months' rent in advance using cash. This prepayment was recorded in the account Prepaid Rent back in September. Record the purchase of a building at the beginning of the year for $39,000 cash that has estimated depreciation of $1,200 for 2021, but none has been recorded yet. Record the entry for payment of Salaries and wages to the support staff at Nicole's Getaway Spa. The Salaries and wages have been paid up to December 26, 2021. The support staff worked both December 27 and 28 and will be paid on January 5, 2022. Salaries and wages amount to $1,000 per day. The spa Record the entry for insurance expense where an insurance policy, purchased on June 1 for $2,520 cash, provides coverage for 12 months. The insurance coverage since June has now been used up. Record the entry for spa supplies where the unadjusted amount in the Spa Supplies account was $1,200 at December 31, 2021, for supplies purchased on account. A year-end count showed $620 of supplies remain on hand. Record the entry for the spa services obtained by a customer by using a $90 gift certificate that was purchased earlier in the month. Use of the gift certificate to pay for these services had not yet been recorded