Yousef Company's annual accounting year ends on 12/31. It is 12/31/14 and all of the 2014 entries except the following adjusting entries have been made: a. On 9/1/2014 , Yousef collected 6 months rent of $16,800 on storage space. At that date, Yousef debited Cash and credited Unearned Rent revenue for $16,800 b. On 10/1/2014 the company borrowed $36K from a local bank and signed a 12% note for that amount. The principal and interest are payable on the maturity date, 9/30/15. c. Depriciation of $5K must be recognized on a service truck purchased on 7/1/2014 at a cost of $30K d. Cash of $6K was collected on 11/1/14 for services to be rendered evenly over the next year beginning on 11/1. Unearned Service revenue was credited when the cash was received. e. On 11/1/14 Yousef paid a 1 year premium for property insurance, $18K for coverage starting on that date. Cash was credited and prepaid insurance was debited for this amount. f. The company earned service revenue of $8K on a special job that was completed on 12/29/14. Collection will be made during jan 2015. No entry has been recorded. g. At 12/31/14 wages earned by employees totaled $28K. The employees will be paid on the next payroll date, 1/15/15. h. On 12/31/14, the company estimated it owed $1K for 2014 property taxes on land. The tax will be paid when the bill is received in jan 2015. Questions: 1) Indicate whether each transaction relates to a deferred revenue, deferred expense, accrued revenue, or accrued expense. 2) Give the adjusting entry required for each transaction at 12/13/14