Re PD B For each of the transactions below, prepare: the journal entry (if one is required) to record the initial transaction and then prepare the adjusting entry, if any, required on September 30, the end of the fiscal year. Post the entries in the T-accounts and prepare a Trial Balance. a) On September 1. paid rent on the indoor park facility for three months, $180,000. b) On September 1. sold season tickets for admission to the indoor park. The tickets can be used for a period of one year. Season ticket sales totalled $900,000 c) On September 1, borrowed $150,000 from First Canadian Bank by issuing a 5% note payable due in three months, interest due on maturity. d) On September 6, schedules for 8 competition days in September, 10 days in October, and 7 competition days in November were printed. for $3,000.