1. A three-year fire insurance policy was purchased on July 1, 2018, for $9,360. The company debited insurance expense for the entire amount. 2. Depreciation on equipment totaled $10,250 for the year. 3. Employee salaries of $12,500 for the month of December will be paid in early January 2019. 4. On November 1, 2018, the company borrowed $110,000 from a bank. The note requires principal and interest at 12% to be paid on April 30, 2019 5. On December 1, 2018, the company received $3,200 in cash from another company that is renting office space in Falwell's building. The payment, representing rent for December and January, was credited to deferred rent revenue