The trial balance of Cullumber Fitness shows the following balances for selected accounts on November 30, 2022: Prepaid Insurance $8,400 $19.152 57,456 Unearned Fitness Revenue Note Payable Rent Receivable Equipment Accumulated Depreciation 26,400 9,828 420 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 titles and enter Ofor the amounts.) 1. 2. 3. Revenue earned for fitness center fees, but not yet billed, totaled $2.268 on November 30. The note payable is a 9%, 1-year note issued October 1, 2022. The equipment was purchased on January 2, 2012. Cullumber Fitness has calculated annual depreciation as $5,040. An insurance policy was acquired on June 30, 2022; the premium paid for 1 year had a cost of $12,600, Cullumber Fitness received $19,152 in advance on November 1, 2022. from customers who paid for 3 months of prepaid fitness fees. 4. 5. No. Account Titles and Explanation Debit Credit 1. 2. 3 4. 5