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Hannah Company's annual accounting year ends on June $30.$ All of the entries for the current year have been made,

except the following adjusting entries:

a$.$ On March $30$ of the current year, Hannah paid a six$-$month premium for property insurance, $$4,900,$ for coverage

starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.

b$.$ On June $1$ of the current year, Hannah collected two months' maintenance revenue of $$620.$ At that date, Hannah

debited Cash and credited Unearned Maintenance Revenue for $$620.$

c$.$ At June $30$ of the current year, wages of $$1,070$ were earned by employees but not yet paid. The employees will be

paid on the next payroll date in July, the beginning of the next fiscal year.

d$.$ Depreciation of $$4,700$ must be recognized on a service truck that cost $$23,500$ when purchased on July $1$ of the

current year.

e$.$ Cash of $$9,300$ was collected on May $1$ of the current year for services to be rendered evenly over the next year

beginning on May $1$ of the current year. Unearned Service Revenue was credited when the cash was received.

f$.$ On February $1$ of the current year, the company borrowed $$34,200$ from a local bank and signed a one$-$year, $8$

percent note for that amount, with the principal and interest payable on the maturity date.

g$.$ On June $30$ of the current year, the company estimated that it owed $$670$ in property taxes on land it owned in the

second half of the current fiscal year. The taxes will be paid when billed in August of the next fiscal year.

h$.$ The company earned service revenue of $$3,700$ on a special job that was completed June $29$ of the current year.

Collection will be made during July and no entry has been recorded.

Prepare the adjusting entry required for each transaction at June $30.$

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

Journal entry worksheet

On March $30$ of the current year, Hannah paid a six$-$month premium for

property insurance, $$4,900,$ for coverage starting on that date. Cash was

credited and Prepaid Insurance was debited for this amount.

Note: Enter debits before credits.