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$[$The following information applies to the questions displayed below.$]$

All of the current year's entries for Zimmerman Company have been made, except the following adjusting entries. The company's annual accounting year ends on December $31.$

a$.$ On September $1$ of the current year, Zimmerman collected six months' rent of $$9,600$ on storage space. At that date, Zimmerman debited Cash and credited Unearned Rent Revenue for $$9,600.$

b$.$ On October $1$ of the current year, the company borrowed $$18,000$ from a local bank and signed a one$-$year, $12$ percent note for that amount. The principal and interest are payable on the maturity date.

c$.$ Depreciation of $$4,400$ must be recognized on a service truck purchased in July of the current year at a cost of $$22,000.$

d$.$ Cash of $$3,000$ was collected on November of the current year for services to be rendered evenly over the next year beginning on November $1$ of the current year. Unearned Service Revenue was credited when the cash was received.

e$.$ On November $1$ of the current year, Zimmerman paid a one$-$year premium for property insurance, $$8,400,$ for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.

f$.$ The company earned service revenue of $$4,000$ on a special job that was completed December $29$ of the current year. Collection will be made during January of the next year. No entry has been recorded. next payroll date in January of the next year. tax will be paid when the bill is received in January of next year.

$2.$ Prepare the adjusting entry required for each transaction at December $31$ of the current year.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

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