Croque Madame and Daughters are in the business of selling Croque Madame Sandwiches. On June 1st, 2021, the firm rented out a warehouse to its customer. The customer paid for 1 year's worth of rent in advance, worth $120,000, using their inventory of eggs, priced at market price (Croque Madame and Daughters made neither a gain nor a loss on this transaction in kind). Croque Madame and Daughters use Eggs as an ingredient for their sandwiches (hint: they are a manufacturing firm). Provide the journal entries for the transaction on June 1st, 2021 (4 points) Assuming that Croque Madame and Daughters prepare financial statements once a year on Dec 31st, provide the relevant adjusting entries on Dec 31st, 2021. (4 points)