All of the current years entries for Zimmerman Company have been made, except the following adjusting entries. The company's annuel accounting year ends on December 31 a On September 1 of the current year Zimmerman collected six months' rent of $8.580 on storage space At that date. Zimmerman debited Cesh and credited Unearned Rent Revenue for $8.580 b. On October 1 of the current year, the company borrowed $21600 from a locel bank and signed a one-year 14 percent note for thet amount. The principal and interest are payable on the maturity date. c. Depreciation of $1,500 must be recognized on a service truck purchased in July of the current year at a cost of $21,000 d. Cash of $5.400 was collected on November of the current yeer 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 wes received e. On November 1 of the current yeer. Zimmerman paid a one-year premium for property insurance $9.120, for coverage starting on that dete Cash was credited and Prepeid Insurance was debited for this amount f The company earned service revenue of $4,400 on a special job that was completed December 29 of the current year Collection will be made during Jenuary of the next year No entry hes been recorded g At December 31 of the current year, wages earned by employees totaled $14,700. The employees will be paid on the next payroll dete in January of the next yesr h On December 31 of the current year, the compeny estimated it owed $480 for this year's property taxes on land. The tax will be peid when the bill is received in Jenuery of next yeer