Jennifer, the bookkeeper of Mariners Inc., thinks that the following journal entries may lead to adjusting entries at December 31, 2017. 2017 March 1 2,304 Prepaid Insurance Cash 2,304 February 28 Cash 18,000 Rent Revenue 18,000 June 1 5,400 Legal Service Expense Cash 5,400 14,400 September 1 Property Tax Expense Cash 14,400 a. Jennifer has gathered the following information: The insurance premium is for the 12-month period ending March 1, 2018. b. The rent revenue represents rent received from a tenant for the period February 28, 2017, to August 31, 2017. c. The prepaid legal services is for the services of Dewey Cheatham, attorney-at-law, for the 12-month period ending May 31, 2018. d. The property tax expense is for the county's fiscal year, which ends August 31, 2018. Instructions Make any adjusting entries required at December 31, 2017. (Omit explanations.)