i dont understand how to answer number 3 . please explain how exactly to get the answer

Question 6 Jindabine Boat Ltd stores and cleans boats for customers. It is completing the account process for the year just ended 30 June 2017. The transactions during 2017 have been journalised and posted. The following data with respect to adjusting entries is available: 1. Jindabine cleaned three boats for customers at the end of June, but not record the service for $2700. 2. On 1 May 2017, Jindabine paid $1200 to the local newspaper for an advertisement to run each Thursday for 12 weeks. All ads have been run except for three Thursdays in July to complete 12-week contract. Jindabine initially treated the payment as an asset. 3. Jindabine borrowed $250 000 at 12 per cent annual interest rate on 1 November 2016 to expand its storage facility. The loan requires Jindabine to pay the interest quarterly until the note is repaid in two years. Jindabine paid quarterly interest on 1 February and 1 May. 4. Jindabine received $4500 on 1 June 2017 to store a sailboat for winter until 30 November Storage Revenue 1 June. the full