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The Mazzanti Wholesale Food Company's fiscal year-end is June 30. The company issues quarterly financial statements requiring the company to prepare adjusting entries at the end of each quarter. Assume all quarterly adjusting entries were properly recorded 1. On December 1, 2017, the company paid its annual fire insurance premium of $8,800 for the year beginning December 1 and debited prepaid insurance 2. On August 31, 2017, the company borrowed $145,000 from a local bank. The note requires principal and interest at 8% to be paid on August 31, 2018. 3. Mazzanti owns a warehouse that it rents to another company. On January 1, 2018, Mazzanti collected $29,600 representing rent for the 2018 calendar year and credited deferred rent revenue. 4. Depreciation on the office building is $21,600 for the fiscal year 5. Employee salaries and wages for the month of June 2018 of $21,500 will be paid on July 20, 2018. Prepare the necessary year-end adjusting entries at the end of June 30, 2018, for the above situations. (f no entry is required for a transaction/event, select "No journal entry required" in the first account field.)