Johnson's Boat Yard, Incorporated, repairs, stores, and cleans boats for customers. It is completing the accounting process for the year just ended on November 30 . The transactions for the past year have been journalized and posted. The following data with respect to adjusting entries at year-end are available: a. Johnson's winterized (cleaned and covered) three boats for customers at the end of November but did not record the service for $3,800. b. On October 1, Johnson's paid $1,560 to the local newspaper for an advertisement to run every Thursday for 12 weeks. All ads have been run except for three Thursdays in December to complete the 12-week contract. c. Johnson's borrowed $252,000 at a(n) 8 percent annual interest rate on April 1 of the current year to expond its boat storage facility. The loan requires Johnson's to pay the interest quarterly until the note is repoid in three years. Johnson's paid quarterty interest on July 1 and October 1. d. The Sanjeev family paid Johnson's $4,080 on November 1 to store its soiboat for the winter until Moy 1 of the next facal yeat. Johnson's credited the full amount to Uneamed Storage Revenue on November 1. e. Johnson's used boat-ifting equipment that cost $260,000,$26.000 was the extimated depreciation far the cuirent yeat. f. Boat repair supplies on hand at the beginning of the current year toteled \$16,700. Repali supplies purchased and debited to Supplies during the year amounted to $46,500. The year-and count showed $12,000 of the supplies on hand. 9. Wages of $4,400 earned by employees during November were unpaid and untecorded at November 30 . The next payrob date will be December 5 of the next fiscal year. Prepare the adjusting entries that should be recorded for Johnson's at November 30 , end of the current yeat, Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Jutrnat entry worksneet 234567 Johnson's winterized (cleaned and covered) three boats for customers at the end of November but did not record the service for $3,800. Notet Enter debits before credits