After winning the TV show competition Star Chef, Adriana started a cooking school, Adriana's Apron. Adriana's Apron prepares monthly financial statements. The following are the transactions for the month of September 2020. a. On January 1, 2020, Adriana took out a bank loan for $60,000 with an interest rate of 5%. Interest is payable on the first day of each following month. b. Students paid $30,000 in advance for cooking classes. At the end of the month, Adriana finished teaching $10,000 worth of cooking classes. c. During the month, Adriana purchased supplies for her cooking classes such as meats and cheese for $5,000. At the end of the month, a physical count shows that $1,000 of supplies are left. d. On September 1, Adriana purchased a refrigerator costing $2,400. This equipment will be used for 5 years and then donated to the food bank. e. Adriana was hired to teach at a food festival. She taught the "Secrets to Italian Cooking" on September 30 and sent the festival organizers an invoice for $9,350. The invoice was paid in full on October 15, 2020. f. Adriana will pay salaries of $3,360 for two weeks (14 days) on October 9, 2020. At the end of the month, nine days of salaries are unpaid and unrecorded. Assume Adriana's Apron uses the straight-line method to depreciate the assets. Required: For transactions (a) to (f), help Adriana prepare the adjusting entries on September