Consider the following transactions for Huskies Insurance Company: a. Equipment costing $37, 800 is purchased at the beginning of the year for cash. Depreciation on the equipment is $6, 300 per year. b. On June 30, the company lends its chief financial officer $43,000; principal and interest at 6% are due in one year. c. On October 1, the company receives $13, 200 from a customer for a one-year property insurance policy. Deferred Revenue is credited. 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