The following are transactions for the Sky Blue Corporation:Collected $$3,900$ rent for the period October $1$ to December $31,$ which was credited to Deferred Revenue on October $1.$Paid $$2,400$ for a two$-$year insurance premium on October $1$ and debited Prepaid Insurance for that amount.Used a machine purchased on October $1$ for $$54,000.$ The company estimates annual depreciation of $$5,400$ Write a journal entry