The trial balance of Crane Fitness shows the following balances for selected accounts on November 30, 2022: Prepaid Insurance $10,400 Unearned Fitness Revenue $23,712 Equipment 71,136 Note Payable 33,600 Accumulated Depreciation 12,168. Rent Receivable 520 Using the additional information given below, prepare the appropriate monthly adjusting entries at November 30. (Use Fitness Revenue instead of Service Revenue.) (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account title and enter O for the amounts.) 1. Revenue earned for fitness center fees, but not yet billed, totaled $2,808 on November 30. 2. The note payable is a 9%, 1-year note issued October 1, 2022. 3. The equipment was purchased on January 2, 2012. Crane Fitness has calculated annual depreciation as $6,240. 4. An insurance policy was acquired on June 30, 2022; the premium paid for 1 year had a cost of $15,600. 5. Crane Fitness received $23,712 in advance on November 1, 2022, from customers who paid for 3 months of prepaid fitness fees.