In each of the following transactions (a) through (c) for Romney's Marketing Company, use the three-step process illustrated in the chapter to record the adjusting entry at year- end December 31, 2015. The process includes (1) determining if revenue was earned or an expense incurred, (2) determining whether cash was received or paid in the past or will be received or paid in the future, and (3) computing the amount of the adjustment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Collected $1,800 rent for the period December 1, 2015, to April 1, 2016, which was credited to Unearned Rent Revenue on December 1, 2015. b. Purchased a machine for $33,000 cash on January 1, 2011. The company estimates annual depreciation at $4,000. c. Paid $2,900 for a two-year insurance premium on July 1, 2015; debited Prepaid Insurance for that amount. View transaction list Journal entry worksheet 1 2 3 Collected $1,800 rent for the period December 1, 2015, to April 1, 2016, which was credited to Unearned Rent Revenue on December 1, 2015. Record the adjusting journal entry for year-end December 31, 2015 related to rent. >