Select accounts of Gogogo Diner are shown below as of December $31,20$X$5,$ before any accounts have been adjusted for the current fiscal year.

Prepaid rent

Accumulated depreciation $-$ Van

Accumulated depreciation $-$ Stoves

Gift certificates $$ unearned revenue

Your analysis reveals additional information as follows:

On June $1,20$X$5,$ the company prepaid rent of $$8,400$ per month for a $12-$month lease on its building.

The company bought the van on January $1,20$X$3$ for the cost of $$120,000.$ The van is expected to last six years. The company$$s policy is to record depreciation evenly over the asset$$s useful life. No depreciation has been recorded during fiscal year $20$X$5.$

When purchased on January $1,20$X$1,$ the stoves had expected lives of $10$ years. The company$$s policy is to record depreciation evenly over the asset$$s useful life. No depreciation has been recorded on the stoves during fiscal $20$X$5.$

The company sells numbered gift certificates in $$60$ denominations. At year$-$end there were $45$ unredeemed gift certificates.

Required:$$Prepare journal entries for any required accounting adjustments.