Accrual calculation $$ insurance cost posting

Let's assume the company must insure one of its buildings. The insurance company bills to the company $$600$ every six months $($one bill in January, the next in July$).$ The company received the January$$s invoice on $15$th Jan $19.$ The invoice is paid on $12$th March $19.$

Please book the followings:

$1.)$ Post the January$$s invoice

$2.)$ Book the month$-$end adjustments from Jan $$ July

$3.)$ Post the payment of the invoice