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:

Faubert rented office space to Blake Company on January $1,$ Year $3.$ Faubert received an advanced payment of $$40,000$ on that date; the payment covered the Years $3$ through $6.$Faubert recorded this journal entry on January $1,$ Year $3$:

Debit: Cash $40,000$

Credit: Rent Payable $40,000$

No journal entries related to this rent have been recorded since the initial cash receipt on January $1,$ Year $3.$

REQUIRED

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