A Company is preparing its adjusting entries for 2018. Here below some selected information.

September 1, 2018 the company paid in advance $ 60 for a five-months insurance coverage against hail.

on December 31, 2018 $ 28 interest accrued on a debt security purchased on the market, but the cash isn't received yet at year end

on December 31, 2018 the lawyers of the company inform the CEO that ABC was cited in

a lawsuit by a customer; the payment of $ 37 as compensation for damages is probable.