Boland, Inc. has prepared a year-end December 31, 2019 unadjusted trial balance. Certain accounts in the trial balance do not reflect all intemal transactions that have occurred. Additional information affecting Boland's account balances follow: 1. On July 31, 2019, a six-month, 12% note for $40,000 was received from a customer in lieu of a cash payment. Interest and principal are due to Boland on 1/31/20. 2. On October 1, 2019, $36,000 was collected from a tenant as rent for one year and recorded as Deferred Rent Revenue. 3. A two-year insurance policy was acquired and paid for on May 31, 2019 for $4,800 and recorded as Prepaid Insurance. 4. Employees were paid their weekly payroll on Friday, December 27, 2019 for work performed through that date. The next payroll date will be January 3, 2020. Employees are paid $4,000 per day, Monday thru Friday. Required: Prepare ADJUSTING joumal entries at 12/31/19 related to the additional items presented above