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The following are transactions for the Sky Blue Corporation:

a$.$ Collected $$3,150$ rent for the period October $1$ to December $31,$ which was credited to Deferred Revenue on October $1.$

b$.$ Paid $$1,800$ for a two$-$year insurance premium on October $1$ and debited Prepaid Insurance for that amount.

c$.$ Used a machine purchased on October $1$ for $$51,000.$ The company estimates annual depreciation of $$5,100.$

Required:

For each of the above transactions for the Sky Blue Corporation, give the accounting equation effects of the adjustments required at

he end of the month on October $31.($Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.$)$