Prepare the necessary December 31st adjusting journal entries for Fuji Corporation, given the following information: On December1st, Fuji prepaid four months' rent, paying $8,000 and recognizing an asset as Prepaid Rent. Fuji weekly pays its employees on Fridays. This year, December 31st fall on a Wednesday and Fuji's employees earn $4,000 each day. Fuji provides produce delivery services for restaurants. Fuji provided $600 of services to Sonya's Salad Creations, but discovered that it has not been paid. Fuji negotiated a one-year long-term deal with a local university dining center. Fuji is charging the university $400 per month for its delivery services. On October 1st, the university prepaid Fuji for the full upcoming year (through September of the next year), paying Fuji $4,800. On October 1st, Fuji recognized Unearned Revenue

of $4,800