GreenBelt Energy is in the process of preparing its December $31$ year$-$end adjusting entries. The following information has been provided:

On September $1,$ GreenBelt signed a $$42,000,7\%,$ eight$-$month note from the bank. The note was correctly recorded on September $1.$

On June $30,$ GreenBelt entered into a contract to provide energy services to a customer for $18$ months, beginning on August $1.$ The company paid the $$28,800$ fee in full on July $1$ and GreenBelt recorded the payment as unearned revenue.

On August $1,$ GreenBelt paid $$4,800$ for one year of insurance, and debited the full amount to prepaid expenses.

GreenBelt purchased $$40,000$ of office equipment on January $2.$ The equipment is expected to last $10$ years and has an estimated residual value of $$5,000.$ GreenBelt uses the declining balance of depreciation for this type of asset.

On January $1,$ the credit balance in the allowance for doubtful accounts was $$6,200.$ Management estimates that $3\%$ of its accounts receivable will be uncollectible. On December $31,$ there was $$361,000$ in outstanding receivables.

On November $28,$ an early winter storm damaged the roof of one of the warehouses. In December, the damaged roof was removed, and replaced with a new, $50-$year aluminum roof that cost $$35,000.$ The amount was paid on December $23,$ and recorded as miscellaneous expense.

Required:

Prepare the adjusting entries for GreenBelt Inc., for December $31.$

ASAP please