Consider the following transactions for Huskies Insurance Company: 1. Equipment costing $34,200 is purchased at the beginning of the year for cash. Depreciation on the equipment is $5,700 per year. 2. On June 30, the company lends its chief financial officer $37,000; principal and interest at 7% are due in one year. 3. On October 1, the company receives $10,800 from a customer for a one-year property insurance policy. Deferred Revenue is credited. Required: For each item, record the necessary adjusting entry for Huskies Insurance at its year-end of December 31. No adjusting entries were made during the year. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)