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Consider the following transactions for Huskies Insurance Company 1. Equipment costing $42,000 is purchased at the beginning of the year for cash. Depreciation on the equipment is $7,000 per year. 2. On June 30, the company lends its chief financial officer $50,000: principal and interest at 7% are due in one year 3. On October 1, the company receives $16,000 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 a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) View transaction list X ne-year djusting 1 Equipment costing $42,000 is purchased at the beginning of the year for cash. Depreciation on the equipment is $7,000 per year. Record the adjusting entry for depreciation at its year-end of December 31. 2 On June 30, the company lends its chief financial officer $50,000; principal and interest at 7% are due in one year. Record the adjusting entry for interest at its year end of December 31. 3. On October 1, the company receives $16,000 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. Credit 1. On November 28, 2021, Shocker receives a $4,500 payment from a customer for services to be rendered evenly over the next three months. Deferred Revenue is credited. 2. On December 1, 2021, the company pays a local radio station $2,700 for 30 radio ads that were to be aired, 10 per month, throughout December, January, and February. Prepaid Advertising is debited. 3. Employee salaries for the month of December totaling $8,000 will be paid on January 7, 2022. 4. On August 31, 2021, Shocker borrows $70,000 from a local bank. A note is signed with principal and 9% interest to be paid on August 31, 2022 Required: Record the necessary adjusting entries for Shocker at December 31, 2021. No adjusting entries were made during the year. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field. Do not round Intermediate calculations.) View transaction list ustomer ed for 1 On November 28, 2021, Shocker receives a $4,500 payment from a customer for services to be rendered evenly over the next three months. Deferred Revenue is credited. Record the adjusting entry for deferred revenue for Shocker at its year-end of December 31. 2 on December 1, 2021, the company pays a local radio station $2,700 for 30 radio ads that were to be aired, 10 per month, throughout December, January, and February Prepaid Advertising is debited. Record the adjusting entry for advertising for Shocker at its year-end of December 31. Credit 2 1. On November 28, 2021, Shocker receives a $4,500 payment from a customer for services to be rendered evenly over the next three months. Deferred Revenue is credited. 2. On December 1, 2021, the company pays a local radio station $2,700 for 30 radio ads that were to be aired, 10 per month, throughout December, January, and February. Prepaid Advertising is debited. 3. Employee salaries for the month of December totaling $8,000 will be paid on January 7, 2022. 4. On August 31, 2021, Shocker borrows $70,000 from a local bank. A note is signed with principal and 9% interest to be paid on August 31, 2022 ok Required: Record the necessary adjusting entries for Shocker at December 31, 2021. No adjusting entries were made during the year. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) nt View transaction list station $2,700 for 30 radio ads that were to be aired, 10 per month, throughout December, January, and February Prepaid Advertising is debited. Record the adjusting entry for advertising for Shocker at its year-end of December ustomer ed For 31. 3 Employee salaries for the month of December totaling $8,000 will be paid on January 7, 2022. Record the adjusting entry for salaries for Shocker at its year-end of December 31. Credit 4 On August 31, 2021, Shocker borrows $70,000 from a local bank. A note is signed with principal and 9% interest to be paid on August 31, 2022. Record the adjusting entry for interest for Shocker at its year-end of December 31. 1. Depreciation on the equipment for the year is $7,000. 2. Salaries earned (but not paid) from December 16 through December 31, 2021, are $4,000. 3. On March 1, 2021, Bearcat lends an employee $20,000. The employee signs a note requiring principal and interest at 9% to be paid on February 28, 2022. 4. On April 1, 2021, Bearcat pays an insurance company $13.200 for a two-year fire insurance policy. The entire $13,200 is debited to Prepaid Insurance at the time of the purchase. 5. Bearcat uses $1,700 of supplies in 2021. 6. A customer pays Bearcat $2,700 on October 31, 2021, for three months of personal training to begin November 1, 2021. Bearcat credits Deferred Revenue at the time of cash receipt 7. On December 1, 2021. Bearcat pays $6,000 rent to the owner of the building. The payment represents rent for December 2021 through February 2022, at $2,000 per month. Prepaid Rent is debited at the time of the payment. Required: Record the necessary adjusting entries at December 31, 2021. No prior adjustments have been made during 2021. (Do not round intermediate calculations. If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list EX usting 1 Depreciation on the equipment for the year is $7,000. Record the adjusting entry for depreciation at its year- end of December 31. 2 Salaries earned (but not paid) from December 16 through December 31, 2021, are $4,000. Record the adjusting entry for salaries at its year-end of December 31. Credit 1. Depreciation on the equipment for the year is $7.000. 2. Salaries earned (but not paid) from December 16 through December 31, 2021, are $4.000. 3. On March 1, 2021. Bearcat lends an employee $20,000. The employee signs a note requiring principal and interest at 9% to be paid on February 28, 2022. 4. On April 1, 2021. Bearcat pays an insurance company $13,200 for a two-year fire insurance policy. The entire $13.200 is debited to Prepaid Insurance at the time of the purchase. 5. Bearcat uses $1.700 of supplies in 2021. 6. A customer pays Bearcat $2.700 on October 31, 2021, for three months of personal training to begin November 1, 2021, Bearcat credits Deferred Revenue at the time of cash receipt. 7. On December 1, 2021, Bearcat pays $6,000 rent to the owner of the building. The payment represents rent for December 2021 through February 2022, at $2,000 per month. Prepaid Rent is debited at the time of the payment Required: Record the necessary adjusting entries at December 31, 2021. No prior adjustments have been made during 2021. (Do not round Intermediate calculations. If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list ++++ EX 3 On March 1, 2021, Bearcat lends an employee $20,000. The employee signs a note requiring principal and Interest at 9% to be paid on February 28, 2022. Record the adjusting entry for interest at its year-end of December 31 usting 4 On April 1, 2021, Bearcat pays an insurance company $13,200 for a two-year fire Insurance policy. The entire $13,200 is debited to Prepaid Insurance at the time of the purchase. Record the adjusting entry for insurance at its year-end of December 31. Credit :X 5 Bearcat uses $1,700 of supplies in 2021. Record the adjusting entry for supplies at its year-end of December 31. 6 A customer pays Bearcat $2,700 on October 31, 2021, for three months of personal training to begin November 1, 2021. Bearcat credits Deferred Revenue at the time of cash receipt. Record the adjusting entry for deferred revenue at its year-end of December 31. 7 On December 1, 2021, Bearcat pays $6,000 rent to the owner of the building. The payment represents rent for December 2021 through February 2022, at $2,000 per month. Prepaid Rent is debited at the time of the payment. Record the adjusting entry for rent at its year- end of December 31. Note : = journal entry has been entered