ADJUSTING journal entry

a company had following transactions

a) Collected $3,800 rent for the period of December 1 of current year to April of next year, which was credited to unearned rent revenue on December 1.

b) purchased machine for $41,000 cash on January 1. The company estimated annual depreciation at $3900

c) Paid $2400 for a two year insurance premium on July 1 of current year, debited Prepaid insurance for that amount