For each of the transactions during 2021 below, prepare the journal entry to record the initial transaction (i.e., the initial entry), if any, and then prepare the adjusting entry, if any, required on December 31, the end of the fiscal year. Write no entry if no entry is required.

d) On November 30, signed a one-year contract for cleaning services starting December 1, 2021 for $1,000 per month. Paid for the first six months on November 30