Zimmerman Companys annual accounting year ends on December 31. It is December 31, 2014, and all of the 2014 entries except the following adjusting entries have been made:

a.	On September 1, 2014, Zimmerman collected six months rent of $8,520 on storage space. At that date, Zimmerman debited Cash and credited Unearned Rent Revenue for $8,520.
b.	On October 1, 2014, the company borrowed $22,800 from a local bank and signed a 11 percent note for that amount. The principal and interest are payable on the maturity date, September 30, 2015.
c.	Depreciation of $2,200 must be recognized on a service truck purchased on July 1, 2014, at a cost of $22,000.
d.	Cash of $5,700 was collected on November 1, 2014, for services to be rendered evenly over the next year beginning on November 1. Unearned Service Revenue was credited when the cash was received.
e.	On November 1, 2014, Zimmerman paid a one-year premium for property insurance, $8,520, for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.
f.	The company earned service revenue of $4,400 on a special job that was completed December 29, 2014. Collection will be made during January 2015. No entry has been recorded.
g.	At December 31, 2014, wages earned by employees totaled $14,900. The employees will be paid on the next payroll date, January 15, 2015.
h.	On December 31, 2014, the company estimated it owed $470 for 2014 property taxes on land. The tax will be paid when the bill is received in January 2015.

Prepare the adjusting entry required for each transaction at December 31, 2014. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)