please only do D

The following ledger accounts are used by the Heartland Race Track: Accounts Receivable Prepaid Advertising Prepaid Rent Unearned Sales Revenue Sales Revenue Advertising Expense Rent Expense Instructions: For each of the transactions below, prepare the journal entry (if one is required) to record the initial transaction and then prepare the adjusting entry, if any, required on November 30, the end of the fiscal year. (a) On November 1. paid rent on the track facility for three months, $150,000. (b) On November 1, sold season tickets for admission to the racetrack. The racing season is year-round with 25 racing days each month. Season ticket sales totaled $960,000. fed on November 1, borrowed $250,000 from First National Bank by issuing a 6% note payable due in three months. (d) On November 5, programs for 20 racing days in November, 25 racing days in December and 15 racing days in January were printed for $3,000. 1