1. On Jan 1, business bought one equipment for $36000. The estimated useful life isn5 years with no residue value. 2. On Dec e1, 2020, businesses checked unexpired the insurance policy remaining 3,020. And business $25000 balance on prepaid insurance account at Dec, 31, 2020 before any year end adjusting entries. 3. On Jan 1, the business has paid one an half year rent $54,000. Now the first year has passed. Please record the adjusting entry on Dec 31, 2020. 4. On Jan 1, 2020 the business has $920 debit balance and the additional office supplies $2,530 were purchased during the year. Now on Dec, 31, 2020, there were only $530 supplies left over there on hand. 5. Three-fourth of the work for $ 120,000 service fees received in advance has been performed. 6. April,1,2020, the business bought an auto for $62,000 its estimated useful life is 4 years with residue value $4000 at the end of its useful life. 7. Dec,31,2020, the business found unrecorded and unpaid salary and wages for $9,500. The owing amount will be paid in next week. 8. Please also record the Jan,31,2021 salary $323,000 payment entry, also inclusive for the unpaid salary at part at Dec31, 2020 for transaction 7.