Faubert Company began operations on January $1,$ Year $1.$ The company has drafted its Year $5$ comparative financial statements.

Adjusting Journal Entries have been recorded; the Year $5$ books are still open. Faubert will be audited for the first time. Auditors have discovered the following possible errors:

An $$18,000$ insurance premium was paid on October $1,$ Year $4,$ for a policy that expires on September $30,$ Year $7.$ The premium was charged to Insurance Expense when paid. No adjustments have been recorded since the payment date.

REQUIRED

$1.$ Correcting journal entries, if applicable, for items a$.$ through j$.$ If no correcting journal entry is needed, indicate $"$No CJE."