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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.

g$.$ At December $31$ of the current year, wages earned by employees totaled $$14,000.$ The employees will be paid on the

next payroll date in January of the next year.

h$.$ On December $31$ of the current year, the company estimated it owed $$400$ for this year's property taxes on land. The

tax will be paid when the bill is received in January of next year.

Indicate the effect of each adjusting entry. $($Reminder: Assets $=$ Liabilities $+$ Stockholders' Equity; Revenues $-$ Expenses $=$ Net

Income; and Net Income accounts are closed to Retained Earnings, a part of Stockholders' Equity.$)$

Note: Enter negative amounts with a minus sign.