Prepare the required monthly adjusting entries at December $31,2020,$ based on the following additional information:

a$.$ The remaining balance in Prepaid Insurance was for a six$-$month insurance policy purchased for $$7,200$ and in effect on September $1,2020.$

b$.$ $$4,800$ of the balance in Prepaid Office Rent had not been used as at December $31,2020.$

c$.$ $$1,100$ of the balance in Prepaid Subscriptions had been used as at December $31,2020.$

d$.$ The company paid $$32,400$ on April $1,2020,$ to rent equipment for a three$-$year period beginning April $1,2020.$