BE$4\mathrm{.}6($LO $2,3)($Prepare and post transaction and adjusting entries for insurance.$)$ On June $1,2024,$ Bere Ltd$.$ pays $$6,000$ to Safety Insurance Corp. for a one$-$year insurance policy. Both companies have fiscal years ending December $31$ and adjust their accounts annually.

a$.$ Record the June $1$ transaction on the books of $(1)$ Bere and $(2)$ Safety.

b$.$ Calculate the amount of insurance that expired during $2024$ and the unexpired cost at December $31.$

c$.$ Prepare the adjusting entry required on December $31$ by $(1)$ Bere and $(2)$ Safety.

d$.$ Post the above entries and indicate the adjusted balance in each account.