2) The following transactions occurred during 2020, for the Miller Company. A. A two-year fire insurance policy was purchased on July 1. 2020, for $20,000. The company debited prepaid insurance for the entire amount B. On October 1, 2020, the company lent $120.000 to another company. A note was signed with principal and 10% interest to be paid on June 30, 2021. C. On November 1, 2020, the company borrowed $400,000 from a bank. The note requires principal and interest at 12% to be paid on April 30, 2021. D. On December 1, 2020, the company received $9.000 in cash from another company that is renting office space in Miller's building. The payment, representing rent for December, January, and February was credited to deferred rent revenue. Required: a) Prepare the necessary adjusting entries at December 31, 2020, for each of the above situation Assume that no financial statements were prepared during the year and no adjusting entries were recorded Account Title Debit Credit A