The information necessary for preparing the 2018 year-end adjusting entries for Winter Storage appears below. Winter's fiscal year-end is December 31. a. Depreciation on the equipment for the year is $7,000. b. Salaries earned (but not paid) from December 16 through December 31, 2018, are $3,400. c. On March 1, 2018, Winter lends an employee $12,000 and a note is signed requiring principal and interest at 6% to be paid on February 28, 2019. d. On April 1, 2018, Winter pays an insurance company $15,000 for a one-year fire insurance policy. The entire $15,000 is debited to prepaid insurance at the time of the purchase. e. $1,500 of supplies are used in 2018. f. A customer pays Winter $4,200 on October 31, 2018, for six months of storage to begin November 1, 2018. Winter credits deferred revenue at the time of cash receipt. g . On December 1, 2018, $4,000 advertising is paid to a local newspaper. The payment represents advertising for December 2018 through March 2019, at $1,000 per month. Prepaid advertising is debited at the time of the payment. Required: Record the necessary adjusting entries at December 31, 2018. No prior adjustments have been made during 2018. (If no entry is required for a particular transaction/event, select "No journal entry required"