3. (5 points) Prepare the AJES that would be made on December 31, 2020, the end of the accounting year, for each of the following independent situations. If no AJE is required, indicate "none." Assume the firm only makes AJES at the end of the accounting year. a. On July 31, 2020, the firm paid $12,000 for a 12-month insurance policy. The firm recorded the entire payment in a temporary account. b. On October 1, 2020, the firm paid $6,000 for a 6-month rental of a piece of equipment. The firm recorded the entire payment in a permanent account. c. On September 30, 2020, the firm collected $12,000 of rent for 12 months in advance. The firm recorded the entire receipt in a real account. d. On April 1, 2020, the firm received $12,000 of rent for 12 months in advance. The firm recorded the entire receipt in a nominal account. d. On August 1, 2020, the firm received $3,000 of rent for 3 months in advance. The firm recorded the entire receipt in an income statement account.