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5. Prepare adjusting entries of the following transactions: - On March 15, 2022, Company received $54,000 for a contract to provide consulting services for 18 months beginning immediately. - On April 1, 2022, Company paid \$285 for a two-year subscription to a journal. - On August 1, 2022, Company paid $3,350 for the next six months' rent. - On September 1, 2022, Company paid a two-year premium of $30,000 on an insurance