Determine the positive or negative numerical impact of the adjusting entry related to each of the following transactions of Ray's Repairs, a car repair company. You can assume that all adjusting entries in question are made on December 31. DO NOT use a "+" sign for positive values. Indicate negative numbers with parenthesis. If there is no impact, put "0". Do not leave any cells in this table blank. a. On February 1st of Year 1, Ray takes out a $24,000, one year loan. The interest rate is 12%, and Ray agrees to pay the interest at the end of the loan. No interest expense has been recorded by year end. b. On December 15th, Ray has repaired cars for customers on account, totaling $1,200. No repairs revenue has been recorded by the end of the year. c. On November 1st, Ray receives a prepayment of $600 from a customer. The contract states that Ray will provide repair services for the customer's vehicles each month for the next six months. Ray has been recording an adjusting entry each month, but has not yet made an adjusting entry for December. d. Ray's garage incurred property taxes of $400 on December 31st. Ray will not pay them until January of next year. e. On April 1st, Ray purchases a two year insurance policy for his garage, costing $1,000. He has not made any adjusting entry for the policy by December 31st. Asset Liability Shareholders' Equity Revenue Expense Net Income a. b. C. d. e