Consider the following transactions for Huskies Insurance Company: Equipment costing $31,800 b. On June 30, the company lends its chief financial officer $33,000 principal and interest at 5% are due in one year. c. On October 1, the company receives $9,200 from a customer for a one-year property insurance policy. Deferred Revenue is credited. purchased at the beginning of the year for cash. Depreciation on the equipment is $5,300 per year. 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 transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the adjusting entry for depreciation. Note: Enter debits before credits