Answer and Explanation:
the journal entries are as follows:
a	Prepaid rent	$213,000
                To cash  $213,000
(To record prepaid rent)  
Adjusting entry:  
Rent expense	$71,000  ($213,000 ÷ 3)  
         Prepaid rent  $71,000
(To record September rent expense)  
b Cash	$840,000
          To unearned sales revenue $840,000
(To record cash received on season sales)  
Adjusting entry:  
Unearned sales revenue  ($840,000 ÷ 12)  $70,000
           Sales revenue	$70,000
(To record sales revenue recognised)  
c	Cash	$300,000
       Note payable  $300,000
(To record note payable issued on borrowed amount )  
Adjusting entry:  
Interest expense ($300,000 × 6% ÷ 12) $1,500
          Interest payable  	$1,500
(To record interest payable due)  
d Prepaid advertising	3,500
           To Cash	3,500
(To record cash paid for advertising)  
Adjusting entry:  
Advertising expense ($3,500 ÷  60) × 20	$1,167
    To prepaid advertising  $1,167
e	No entry  
Adjusting entry:  
Accounte receivable ($160,000 × 8%)	$12,800
         Sales revenue  	$12,800
(To record amout due)