Adjusting journal entry?

On October 1st of the current year the company purchased a 12-month insurance policy for $24,000. The transaction

was recorded with a debit to the Prepaid Insurance account. Insurance expense has not been recorded for

October, November or December.

F.	A $150,000 long-term note payable was signed on July 1st of the current year. It is a five-year note with
	a 5% interest rate. Interest expense as not been accrued for this year.