Can anyone explain me the effect on net earnings #3. Thank you.

value: 14.32 points Chandra Company's fiscal year ends on June 30. It is June 30, 2018, and all of the 2018 entries have been made, except the following adjusting entries: a. On March 30, 2018, Chandra paid $3,200 for a six-month premium for property insurance starting on that date. Cash was credited and prepaid insurance was debited for this amount. b. At June 30, 2018, wages of $900 were eamed by employees but not yet paid. The employees will be paid on the next pay date, July 15, 2018 c. On June 1, 2018, Chandra collected maintenance fees of $450 for two months. At that date, Chandra debited cash and credited deferred maintenance revenue for $450. d. Depreciation must be recognized on a service truck that cost $19,000 on July 1, 2017. Depreciation of the truck was estimated at $4,000 per year. e. Cash of $4,200 was collected on May 1, 2018, for services to be rendered evenly over the next year, beginning on May 1 (deferred service revenue was credited). f. On February 1, 2018, the company borrowed $16,000 from a local bank and signed a 9 percent note for that amount. The principal and interest are payable on January 31, 2019. g. On June 15, 2018, the company received from the city a tax bill for $500, covering property taxes on land for the first half of 2018. The amount is payable during July 2018. h. The company earned service revenue of $2,000 on a special job that was completed on June 29, 2018 Collection will be made during July 2018; no entry has been recorded. Required: 1. Indicate whether each transaction relates to a deferred revenue, a deferred expense, an accrued revenue, or an accrued expense. a. Deferred expense b. Accrued expense c. Deferred revenue d. Deferred expense e. Deferred revenue f. Accrued expense 9. Accrued expense h. Accrued revenue 2. Prepare the adjusting entry required for each transaction at June 30, 2018. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Credit Debit 1,600 Insurance expense Prepaid insurance 1.600 2 b . Wage expense Wages payable Deferred maintenance revenue Maintenance revenue d. Depreciation expense Accumulated depreciation, service truck 4,000 4.000 Deferred service revenue Service revenue 700 Interest expense Interest payable 600 Property tax expense Property tax payable 500 500 Accounts receivable 2.000 Service revenue 2.000 3. Show the effects of the adjusting entries on net earnings and cash. (If there is no cash flow effect, select "None". Enter any decreases to account balances with a minus sign.) Transaction Effect on Net Effect on Cash Earnings None None None None None None None None