At the end of the month, The Puppy Playground identifies the following internal transactions for which its accounts will need to be adjusted. Oct. 31, 2021 The dog park was available to and used by monthly pass holders throughout the month of October. Membership fees for these services rendered totaled $3,500 for the month of October. Oct. 31, 2021 The playground equipment has been in use during the current month. The original cost is $30,000, it has a 10 year (120 month) useful life and a salvage value of $3,000. Equipment is depreciated using the straight-line method. Oct. 31, 2021 The storage unit has been in use during the current month. The original cost is $5,000, it has a 5 year (60 month) useful life and a salvage value of $500. Equipment is depreciated using the straight-line method. Oct. 31, 2021 One month of rent has been used for the month of September. (Rent for six months was prepaid in September for $12,000). Oct. 31, 2021 The $30,000, 18-month note has been outstanding for the month of September. The interest rate is 5% annually. Both the principal and interest are due at maturity. Oct. 31, 2021 An inventory of supplies indicates that $450 of supplies remain at the end of October. Oct. 31, 2021 It is estimated that 50% of the month-end balance of Accounts Receivable will not be collected. The Puppy Playground uses the percentage of receivables method to estimate bad debts. Oct. 31, 2021 Income Taxes for the month are $200, and they will be paid at the end of the quarter (December). Record the adjusting entries for The Puppy Playground in the General Journal [8 points and post them to the General Ledger At the end of the month, The Puppy Playground identifies the following internal transactions for which its accounts will need to be adjusted. Oct. 31, 2021 The dog park was available to and used by monthly pass holders throughout the month of October. Membership fees for these services rendered totaled $3,500 for the month of October. Oct. 31, 2021 The playground equipment has been in use during the current month. The original cost is $30,000, it has a 10 year (120 month) useful life and a salvage value of $3,000. Equipment is depreciated using the straight-line method. Oct. 31, 2021 The storage unit has been in use during the current month. The original cost is $5,000, it has a 5 year (60 month) useful life and a salvage value of $500. Equipment is depreciated using the straight-line method. Oct. 31, 2021 One month of rent has been used for the month of September. (Rent for six months was prepaid in September for $12,000). Oct. 31, 2021 The $30,000, 18-month note has been outstanding for the month of September. The interest rate is 5% annually. Both the principal and interest are due at maturity. Oct. 31, 2021 An inventory of supplies indicates that $450 of supplies remain at the end of October. Oct. 31, 2021 It is estimated that 50% of the month-end balance of Accounts Receivable will not be collected. The Puppy Playground uses the percentage of receivables method to estimate bad debts. Oct. 31, 2021 Income Taxes for the month are $200, and they will be paid at the end of the quarter (December). Record the adjusting entries for The Puppy Playground in the General Journal [8 points and post them to the General Ledger