The following accounts are used by the Heartland Race Track: Accounts Receivable Prepaid Advertising Prepaid Rent Unearned Sales Revenue Sales Revenue Advertising Expense Rent Expense For each of the following transactions below, use the tabular summary below to enter the initial transaction (if one is required) and then enter the adjustment, if any, required on November 30, the end of the fiscal year. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Do not leave any answer field blank. Enter O for amounts.) (a) On November 1, paid rent on the track facility for three months, $150,000. (b) On November 1, sold season tickets for admission to the racetrack. The racing season is year-round with 25 racing days each month. Season ticket sales totaled $960,000. (c) On November 1, borrowed $250,000 from First National Bank by issuing a 6% note payable due in three months. (d) On November 5, programs for 20 racing days in November, 25 racing days in December and 15 racing days in January were printed for $3,000. (e) The accountant for the concessions company reported that gross receipts for November were $140,000. Ten percent is due to Heartland and will be remitted by December 10.