The trial balance of Cullumber Fitness shows the following balances for selected accounts on November 30, 2022: Prepaid Insurance Equipment $10,600 Unearned Fitness Revenue $24,168 72,504 Note Payable Accumulated Depreciation 12,402 Rent Receivable 33,600 530 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 O for the amounts.) 1. Revenue earned for fitness center fees, but not yet billed, totaled $2,862 on November 30. 2. The note payable is a 9%, 1-year note issued October 1, 2022 3. 4. An insurance policy was acquired on June 30, 2022: the premium paid for 1 year had a cost of $15,900. 5. The equipment was purchased on January 2, 2012. Cullumber Fitness has calculated annual depreciation as $6.360. Cullumber Fitness received $24,168 in advance on November 1, 2022, from customers who paid for 3 months of prepaid fitness fees. No. Account Titles and Explanation Debit Credit