The Following Ledger Accounts Are Among Those Used by the Miami

The following ledger accounts are among those used by the Miami Greyhound Track: Accounts Receivable
Prepaid Insurance
Prepaid Advertising
Prepaid Rent
Salaries & Wages Payable
Rent Payable
Insurance Expense
Rent Expense
Salaries & Wages Expense
Advertising Expense
Ticket Revenue Instructions
For each of the following transactions below, prepare the journal entry (if one is required) to record the initial transaction and then prepare the adjusting entry, if any, required on September 30, the end of the fiscal year.
(a) On September 1, the company paid rent on the track facility for three months, $213,000.
(b) On September 1, the company paid $12,000 for six months' insurance coverage.
(c) At September 30, salaries and wages of $13,000 were unpaid.
(d) On September 5, programs for 20 racing days in September, 25 racing days in October, and 25 racing days in November were printed for $3,500.
(e) The accountant for the concessions company reported that gross receipts for September were $160,000. Eight percent is due to the track and will be remitted by October 10.