The trial balance of Sunland Fitness shows the following balances for selected accounts on November 30, 2022: Prepaid Insurance $9,400 Unearned Fitness Revenue $21,432 Equipment 64,296 Note Payable 30,000 Accumulated Depreciation 10.998 Rent Receivable 470 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 $2,538 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. Sunland Fitness has calculated annual depreciation as $5,640 4. An insurance policy was acquired on June 30, 2022; the premium paid for 1 year had a cost of $14,100. 5. Sunland Fitness received $21.432 in advance on November 1, 2022, from customers who paid for 3 months of prepaid fitness fees