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

Required:

a$.$ November $1$: Received cash from clients for services to be performed over the next six months, $$17,000$

b$.$ November $1$: Paid $$1,800$ for a $12-$month insurance policy

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

d$.$ December $31$: Earned $$4,100$ 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$,+,$Supplies,$+,\backslash$table$[[$Prepaid$],[$Insurance$]],=,\backslash$table$[[$Accounts$],[$Payable$]],+,\backslash$table$[[$Unearned$],[$Revenue$]],\backslash$table$[[$Common$],[$Stock$]],+,\backslash$table$[[$Retained$],[$Earnings$]]],[a,,+,,+,,=,,+,,+,,+,],[$b$.,,+$ P$,,+,,=,,+,,+,,+,],[$c$.,,+,,+,,=,,+,,+,,+,],[d,,+,,+,,=,,+,,+,,+,]]$