Consider the following transactions for Huskies Insurance Company:

Income taxes for the year total $$54,000$ but won't be paid until next April $15.$

On June $30,$ the company lent its chief financial officer $$62,000$; principal and interest at $6\%$ are due in one year.

On October $1,$ the company received $$11,200$ from a customer for a one$-$year property insurance policy. Deferred Revenue was

credited on October $1.$

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.$)$