Below are four transactions that were completed during $2023$ by Timber Lodge. The annual accounting period ends on December $31,$ Each transaction will require an adfusting entry at December $31,2023.$

A$.$ On July $1,2023,$ Timber Lodge paid a two$-$year insurance premium for a policy on its facilities. This transaction was recorded as follows:

$\backslash$table$[[$Account Title,Debit Credit,$],[$Prepaid insurance,$8,000,],[$Cash$,,8,000]]$

B$.$ On December $31,2023,$ a tenant renting some storage space from Timber Lodge had not paid the rent of $$750$ for December.

C$.$ On September $1,2023,$ Timber Lodge borrowed $$25,000$ cash and gave a one$-$year, $6$ percent, note payable. The interest is payable on the note's due date of August $31,2024,$ The September $1,2023$ transaction was recorded as follows:

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,25,000,],[$Note payable,,$25,000]]$

D$.$ On October $1,2023,$ Timber Lodge collected $$10,000$ from a tenant for two years rent beginning CTctober $1,2023.$ The $$10,000$ collection was recorded as follows:

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,10,000,],[$Unearned rent revenue,,$10,000]]$

Required:

Prepare the $2023$ adiustina entrles required for Timber Lodae.