• On October 1, the company receives $9,200 from a customer for a one-year property insurance policy. Deferred Revenue is credited. Record the adjusting entry for deferred revenue at its year-end of December 31.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
December 31

Consider the following transactions for Huskies Insurance Company: Equipment costing $31,800 is purchased at the beginning of the year for cash. Depreciation on the equipment is $5,300 per year. On June 30, the company lends its chief financial officer $33,000; principal and interest at 5% are due in one year. On October 1, the company receives $9,200 from a customer for a one-year property insurance policy. Deferred Revenue is credited. Required: For each item, record the necessary adjusting entry for Huskies Insurance at its year-end of December 31. No adjusting entries were made during the year. (If no entry is required for.

• On June 30, the company lends its chief financial officer $33,000; principal and interest at 5% are due in one year. Record the adjusting entry for interest at its year-end of December 31.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
December 31

• On June 30, the company lends its chief financial officer $33,000; principal and interest at 5% are due in one year. Record the adjusting entry for interest at its year-end of December 31.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
December 31