Bills Catering Company is at its accounting year-end, December 31, 2017. The following data that must be considered were developed from the companys records and related documents. Give the adjusting entry required for each transaction at December 31, 2017.

e. On December 31, 2017, repairs on one of the companys delivery vans were completed at a cost estimate of $600; the amount has not yet been paid or recorded. The repair shop will bill Bills Catering at the beginning of January 2018.

f. In November 2017, Bills Catering signed a lease for a new retail location, providing a down payment of $2,100 for the first three months rent that was debited in full to Prepaid Rent. The lease began on December 1, 2017.

g. On July 1, 2017, the company purchased new refrigerated display counters at a cash cost of $18,000. Depreciation of $2,600 has not been recorded for 2017.

h. The income before any of the adjustments or income taxes was $22,400. The companys federal income tax rate is 30 percent. (