12/31/21	Record the payment of semiannual interest on the bonds issued in January 2021 and the amortization of the premium for six months. The amortization is determined using the straight-line method.
12/31/21	Record interest due on outstanding note receivable that was converted to Accounts Receivable in November. A determination whether to write off the note as uncollectible will be made in 1Q22.
12/31/21	Record the adjustment to Unearned Revenues. Services related to Unearned Revenues of $22,000 were performed.
12/31/21	Amortize Prepaid Insurance. The 12-month insurance policy was purchased on Septempber 1.
12/31/21	Record Depreciation expense on Store Buildings $20,000; Office Buildings $30,000; and Office Equipment $10,000.
12/31/21	Record Depreciation expense of the Store Equipment: Compute Depreciation expense on the store equipment purchased in July. Depreciation expense on other Store Equipment assets is $62,500.
12/31/21	Estimated Allowance for Doubtful Accounts is computed to be 1% of current year sales. (Hint: the amount of the adjustment should be computed starting from the unadjusted balance in Allowance for Doubtful Accounts)

put into journal entry.