All of the current year's entries for Zimmerman Company have been made, except the following adjusting entries. The

company's annual accounting year ends on December $31.$

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.

P$4-2$ Part $2$

Prepare the adjusting entry required for each transaction at December $31$ of the current year.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.