Leapfrog Lawn Service provides general lawn maintenance to customers. The company's fiscal year-end is December 31 . Information necessary to prepare the year-end adjusting entries appears below. On October 1, 2024, Leapfrog lent $160,000 to another company. A note was signed with principal and 8% interest to be paid on September 30,2025. On November 1,2024 , the company paid its landlord $37,500 representing rent for the months of November through January. Prepaid Rent was debited for the entire amount. On August 1,2024, Leapfrog collected $42,000 in advance rent from another company that is renting a portion of Leapfrog's bulding. The $42,000 represents one year's rent, and the entire amount was credited to Deforred Revenue. Depreciation for the year is $2