Consider the following transactions for Huskies Insurance Company:
a.	Equipment costing $33,600 is purchased at the beginning of the year for cash. Depreciation on the equipment is $5,600 per year.
b.	On June 30, the company lends its chief financial officer $36,000 principal and interest at 5% are due in one year.
c.	On October 1, the company receives $10,400 from a customer for a one-year property insurance policy. Unearned Revenue is credited.