Montgomery Products had the following transactions on October 1:

a.) The company received a $1,500 payment from a customer for services to be performed during October and November. On October 1, the entire $1,500 was placed in the Unearned Revenue account. As of October 31, 60% of the work had been completed

b.) The company sold inventory costing $1,500 for $2,300. The customer will not be billed until November. As of October 31, no entries have been made with respect to the inventory that has been sold.

c.) The company paid $8,000 for four months' rent in advance. The entire amount was placed into Prepaid Rent.

d.) The company sold equipment costing $1,200 for $3,000 to a customer in return for a 5-month note. The sale was properly recorded on October 1. Montgomery is charging 12% interest on the note. The customer will pay the note and all interest after 5 months.

Prepare the appropriate journal entry for Montgomery Products as of October 31, for each of the above transactions.