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Required information E4-9 (Algo) Recording Seven Typical Adjusting Entries LO4-1 [The following information applies to the questions displayed below.] Johnson's Boot Yard, Inc., repoirs, stores, and cleans boats for customers. It is completing the accounting process for the year just ended on November 30. The transactions for the past year have been journalized and posted. The following data with respect to adjusting entries at year-end are avallabie: a. Johnson's winterized (cleaned and covered) three boats for customers at the end of November but did not record the service for $3,500. b. On October 1, Johnson's paid $960 to the local newspaper for an advertisement to run every Thursday for 12 weeks. Al ads have been run except for three Thursdays in December to complete the 12-week contract. c. Johnson's borrowed $222,000 at a(n) 11 percent annual interest rate on Aprill 1 of the current year to expand its boat storage facility. The loan requires Johnson's to pay the interest quarterly until the note is repaid in three years. Johnson's paid quarterly interest on July 1 and October 1. d. The Sanjeev fomily paid Johnson's $3,960 on November 1 to store its saiboat for the winter until May 1 of the next fiscal yeac. Johnson's credited the full amount to Unearned Storage Revenue on November 1. e. Johnson's used boat-lifting equipment that cost $290,000;$29.000 was the estimated depreciation for the current year. f. Boat repair supplies on hand at the beginning of the current year totaled $18,000, Repair supplies purchased and debited to Supplies during the year amounted to $47,500. The year-end count showed $12,400 of the supplies on hand. g. Wages of $4,400 earned by employees during November were unpaid and unrecorded at November 30 . The next payroll date will be December 5 of the next fiscal year. Required information