For each of the following independent situations, prepare journal entries to record the initial transaction on September 30 and the adjustment required on October 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. Hockey Helpers paid $4,000 cash on September 30 to rent an arena for the months of October and November.
2. Super Stage Shows received $16,000 on September 30 for season tickets that admit patrons to a theatre event that will be held twice (on October 31 and November 30).
3. Risky Ventures paid $3,000 on September 30 for insurance coverage for the months of October, November, and December.