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Helg 12 Chpts 3 & 4) The information necessary for preparing the 2021 year and adjusting entries for Bearent Personal Training Academy appears below Boarcar's fiscal year-end Is December 31 1 Depreciation on the equipment for the year is $5.500 2. Salaries earned (but not paid from December 16 through December 31, 2021, are $2.500 2 on March 1, 2021. Bearcat lends an employee $12.500. The employee signs a not requiring principal and interest at 12% to be paid on February 28, 2022 4 On April 2021, Bearcat pays an insurance company 511400 for a two-year fire insurance policy. The entire $11.400 is debited to Prepaid Insurance at the time of the purchase 5 Barcat uses $950 of supplies in 2021 6 A customer pays Bearcat $2.250 on October 31, 2021. for three months of personal training to begin November 1, 2021 Barat Credits Deferred Revenue at the time of cash receipt 7. On December , 2021, Bearcat pays $3.750 rent to the owner of the building. The payment represents rent for December 2021 through February 2022, at $1250 per month Prepaid Rent is debited at the time of the payment Required: Record the necessary adjusting entries at December 31, 2021 No prior adjustments have been made during 2021 (Do not round intermediate calculations. If no entry is required for a particular transaction/event, select 'No Journal Entry Required in the first account field) View transactions Journal entry worksheet 0 7 > Depreciation on the coment for the year is $5,500. Record the adjusting entry for depreciation at its year end of December 31 Dan General Dehit 21 af 25 Ned> e sre to search du C 2 3 S 4 96 5 & 7 8 6 9 2 0 W E E R T Y U o o P S 4 D F G H through February 2022. $1250 per morm Prepaid Rem i debited at the time of the payment Required. Record the necessary austing entes at December 31, 2021. No prior adjustments ve been made during 2021 (Do not found intermediate calculations, no entry is required for a particular transaction event, select 'No Journal Ency Required in the first account field.) View Journal entry worksheet 3 7 > Det for the son og entry for depresyowcember 31 De C Doc 21 o 0 5 96 15 2 3 6 7 W E R P T Y U 1 S L D TI K F G H N Z N J? V > M B N Ah AR