AAPP1-4 Adjusting Entries: Manitoba Mini Homes Corp. has annual earnings of $24,600 in its unadjusted trial balance. The company prepares Page 790 financial statements annually, with adjusting journal entries recorded at year-end. The following items have not yet been addressed for the fiscal period ended 31 December: a. A 12-month, $1,560 insurance policy that commenced on 1 September was paid on 1 September and debited to prepaid insurance at that time. The prepaid insurance account already had a balance of $960 on 1 September in relation to the prior insurance coverage, which expired on 30 August. b. The office supplies inventory account had a balance of $1,300 at the beginning of the year. Supplies costing $3,900 were purchased during the year and expensed as bought. There is an inventory of $1,700 physically on hand at the end of the year. c. Manitoba completed a mini-home sale on the last day of the fiscal year but has not yet recorded the transaction. The mini-home was sold for $56,000, and the proceeds were to be paid in early January. The unit has a cost of $43,100 and was still in inventory on the books as of 31 December. d. A service charge of $135, a deduction from the cash account per the bank statement for December, has not yet been recorded. Interest on outstanding loans for $560 was also taken out of the bank account in December but is not recorded. e. A customer paid a $10,000 deposit for repairs in December. This amount was credited to revenue, but the work is not expected to be done until January. f. A customer paid $5,160 in early November for one year's rent on a mini-home, a rental arrangement effective on 1 November. The cash received was credited to revenue in November. g. A customer paid $6,000 in early August for one year's rent on a mini-home, a rental arrangement commencing on 1 August. The cash received was credited to unearned revenue in August. h. A customer who rents a mini-home did not pay her rent in November or December, although the company believes that the amount will be paid in January. Nothing has been recorded for November or December. Monthly rental is $500 on this unit. Required: 1. Journalize each of the above transactions in general journal form, as needed