) The information necessary for preparing the 2018 year-end adjuating entries for Winter Storage appears below, Winter's fiscal year-end is Decembher 31. Salaries eaned (but not paid) from December 16 through December 31, 2018, are $3,400. R On March 1, 2018, Winter lends an employee S12,000 and a note is signed requinng priocipal and interest at 6% to be paid on February 28, 2019. On Apnt 1, 2018, Winter pays an insurance company S15,000 for a one-year fire insurancee policy. The entire $15,000 is debited to prepaid insurance at the time of the purchase. A customer pays Winter $4,200 on October 31, 2018, for six months of storage to begin November 1, 2018. Winter credits unearned revenue at the time of cash receipt. e. On December 1, 2018, $4,000 advertising is paid to a local newspaper The payment represents advertising for December 2018 through March 2019, at S1,000 per month. Prepaid advertising is debited at the time of the payment Required: Record the necessary adjusting entries at December 31, 2018 No prior adjustments have been