a$.$ On September $1$ of the current year, Zimmerman collected six months' rent of $$8,700$ on storage space. At that date, Zimmerman debited Cash and credited Unearned Rent Revenue for $$8,700.$ b$.$ On October $1$ of the current year, the company borrowed $$22,800$ from a local bank and signed a one$-$year, $11$ percent note for that amount. The principal and interest are payable on the maturity date. c$.$ Depreciation of $$1,600$ must be recognized on a service truck purchased in July of the current year at a cost of $$17,000.$ d$.$ Cash of $$5,400$ was collected on November of the current year for services to be rendered evenly over the next year beginning on November $1$ of the current year. Unearned Service Revenue was credited when the cash was received. e$.$ On November $1$ of the current year, Zimmerman paid a one$-$year premium for property insurance, $$8,280,$ for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount. f$.$ The company earned service revenue of $$3,600$ on a special job that was completed December $29$ of the current year. Collection will be made during January of the next year. No entry has been recorded. g$.$ At December $31$ of the current year, wages earned by employees totaled $$13,200.$ The employees will be paid on the next payroll date in January of the next year. h$.$ On December $31$ of the current year, the company estimated it owed $$480$ for this year's property taxes on land. The tax will be paid when the bill is received in January of next year.