Assume it is now December 31,2021 , and Nicole has just completed her first year of operations at Nicole's Getaway Spa. After looking through her trial balance, she noticed that there are some items that have elther not been recorded or are no longer up-to-date. a. Nicole's Getaway Spa is renting its space at a cost of $610 per month. On September 1,2021 , Nicole paid elght months' rent in advance using cash. This prepayment was recorded in the account Prepald Rent back in September. b. The bullding, purchased at the beginning of the year for $48,000 cash, has estimated depreciation of $2,100 for 2021 , but none has been recorded yet. c. Salarles and wages to the support staff at Nicole's Getaway Spa have been paid up to December 26, 2021. The support staff worked both December 27 and 28 and will be pald on January 5, 2022. Salarles and wages amount to $1,100 per day. The spa was closed December 29 to 31 d. The Insurance policy, purchased on June 1 for $3,060 cash, provides coverage for 12 months. The part of the insurance coverage for June to December has now been used up. e. The unadjusted amount in the Spa Supplies account was $2,100 at December 31,2021 , for supplies purchased on account. A yearend count showed $710 of supplies remain on hand. f. On the last day of December, a customer obtalned spa services by using a $80 glft certficate that was purchased earlier in the month. Use of the glft certficate to pay for these services had not yet been recorded. Requlred: 1. For each of the items listed above, Identify whether an accrual adjustment, a deferral adjustment, or no adjustment is required. 2. For each of the deferral adjustments, prepare the Inttal journal entry that would have been recorded. 3. Prepare the adjusting Journal entrles that should be recorded for Nicole's Getaway Spa at December 31, 2021, assuming that the Items have not been adjusted prior to December 31, 2021