Bill opened Bill's Rug Cleaning, Inc. (BRCI) on January 1, 2121. The following transactions occurred 1) Journalize and post the following adjusting entries for the during the company's first year. year ended 1/1/21 BRCI issued $20,000 of common stock for $20,000 in cash from its only investor, Bill. 3/1/21 Purchased a used truck for $28,000, paying $13,000 in cash and signing a one year, 4%,- note payable for the balance. 3/12/21 Purchased cleaning supplies on account for $2,600 4/1/21 Paid $3,260 for a one-year insurance policy. 5/1/21 Billed customers $19,500 for cleaning services. 6/1/21 Paid $1,000 of the amount owed for cleaning supplies. 7/1/21 Paid $6,750 for employee salaries. 8/1/21 Collected $14,275 from customers billed on May 1. 11/1/21 Paid gas and oil $375. 12/1/21 Declared and paid a $950 dividend. a) Earned but unbilled fees at December 31, were $19,300. b) Depreciation on the truck is $273 per month. c) Expired insurance for the year. d) On December 31, there were $157 of cleaning supplies on hand e) As of December 31, employees were due $837 in salaries that were yet unpaid. f) Accrued interest expense on the note payable