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 $$4,400.$

b$.$ On October $1,$ Johnson's paid $$1,080$ 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 $$240,000$ at a$($n$)9$ percent annual interest rate on April $1$ of the current year to expand its

boat storage facility. The loan requires Johnson's to pay the interest quarterly until the note is repaid in three

years. Johnson's paid quarterly interest on July $1$ and October $1.$

d$.$ The Sanjeev family paid Johnson's $$4,500$ on November $1$ to store its sailboat for the winter until May $1$ of the next

fiscal year. Johnson's credited the full amount to Unearned Storage Revenue on November $1.$

e$.$ Johnson's used boat$-$lifting equipment that cost $$270,000$;$$27,000$ was the estimated depreciation for the current

year.

f$.$ Boat repair supplies on hand at the beginning of the current year totaled $$18,200.$ Repair supplies purchased and

debited to Supplies during the year amounted to $$47,900.$ The year$-$end count showed $$12,600$ of the supplies on

hand.

g$.$ Wages of $$5,100$ earned by employees during November were unpaid and unrecorded at November $30.$ The next

payroll date will be December $5$ of the next fiscal year.

Required:

For each of the transactions above, indicate the amount of the adjusting entry on the elements of the balance sheet

and income statement.

Note: Enter negative amounts with a minus sign.