Prepare the entries necessary to record the above transactions. If an amount box does not require an injury, leave it blank. When required, round your answers to the two decimal places.

use these transactions :

n. 3 HW 2. Prepare the entries necessary to record the above transactions. In an amount to do Dec. 1 Dec. 31 Dec. 31 Dec. 31 Dec. 31 Dec. 31 Dec. 31 Dec. 31 Dec. 31 a. On December 1, Kuepper borrowed $63,000 by issuing a 5-year. $63,000,9% note payable Regular ournal entry Not applicable D. Daycare service in the amount of $12,350 was provided to individual families during December. These families will not be billed until next January Adjusting entry Accrued revenue At December 1, the balance in unearned service revenue was $43,775. At December 31, Kuepper determined that $3,890 of this revenue was still unearned. Adjusting entry Deferred revenue d. On December 31, the daycare center collected $129,025 from businesses for services to be provided in 2020. Regular journal entry Not applicable e On December 31, the center recorded depreciation of $2,675 on a bus that it uses for field trips. Adjusting entry Deferred expense The daycare center had prepaid insurance at December 1 of $4,200. An examination of the Insurance policies indicates that prepaid insurance at December 31 is $2,200. Adjusting entry Deferred expense Interest on the $63,000 note payable (see Transaction a) is unpaid and unrecorded at December 31 Adjusting entry Accrued expense h Salaries of $25,320 are owed but unpaid on December 31. Adjusting entry Accrued expense 1. Supplies of disposable diapers on December 1 are $4,400. At December 31, the cost of diapers in supplies is $980. Adjusting entry Deferred expense