During the month of September, the Texas Go-Kart Company had the following business activities: a. On September 1, paid rent on the track facility for six months at a total cost of $13,800. b. On September 1, received $40,800 for season tickets for 12-month admission to the race track. c. On September 1, booked the race track for a private organization that will use the track one day per month for $2,300 each time, to be paid in the following month. The organization uses the track on September 30. d. On September 1, hired a new manager at a monthly salary of $1,900, to be paid the first Monday following the end of the month. Required: 1. Prepare the journal entry, if any, required to record each of the initial business activities on September 1. 2. Prepare the adjusting journal entries, if any, required on September 30