Using the form below, record each of the following transactions for Mayer Corporation during the year ending December $31,$ Year $1$

Required:

Q$.$ November $1$: Received cash from clients for services to be performed over the next six months, $$13,000$

b$.$ November $1$: Paid $$2,100$ for a $12-$month insurance policy

c$.$ December $31$: Recorded expiration of two months of the insurance

d$.$ December $31$ : Earned $$4,300$ of the amount received from clients in November

Note: Enter any decreases to account balances with a minus sign. Leave cells blank if no input is needed.

$\backslash$table$[[$MAYER CORPORATION$],[$The Accounting Equation$],[$Event$,$Assets,Liabilities,$+,$Stockholders' Equity$],[$Cash$,+1,$Supplies,$+,\backslash$table$[[$Prepaid$],[$Insurance$]],=1,\backslash$table$[[$Accounts$],[$Payable$]],+1,\backslash$table$[[$Unearned$],[$Revenue$]],\backslash$table$[[$Common$],[$Stock$]],+,\backslash$table$[[$Retained$],[$Earnings$]]],[$a$.,,+,,+,,=,,+,,+,,+,],[$b$.,,+,,+,,=1,,+,,+,,+,],[$c$.,,+,,+,,=,,+,,+,,+,],[$d$.,,+,,+,,=,,+,,+,,+,]]$