The following events occurred for a company during the last two months of its fiscal year ended December 31, 2020: Nov. 1 Paid $3,600 for future newspaper advertising 1 Paid $6,720 for insurance through October 31 of the following year. 30 Received $5,700 for future services to be provided to a customer. Dec. 1 Paid $4,500 for the services of a consultant, to be received over the next three nonths. 15 Received $11,200 for future services to be provided to a customer. 31 of the advertising paid for on November 1, $1,690 worth had not yet been published by the newspaper. 31 Part of the insurance paid for on November 1 had expired. 31 Services worth $1,200 had not yet been provided to the customer who paid on November 30. 31 One-third of the consulting services paid for on December 1 had been received 31 The company had performed $2,300 of the services that the customer had paid for on December 15. 5 Required: 1. Prepare the November and December entries for the above activities under the approach that records prepaid expenses as assets and records unearned revenues as liabilities. Also, prepare adjusting entries at the end of the year. (Do not round intermediate colculations.)