Clint prepared for one years worth of insurance coverage. The total was $4200 and was paid on September 1.

1. 
   
2. Client employees work Monday through Friday and salaries of $2100 per week are paid each Friday. clients year end falls on Tuesday
3. 
   
4. On December 31, 2024 client received a bill for $190 for utilities incurred during December. The bill will be paid in early January of 2025.
5. 
   
6. Client had issued a 9-month note on July 1, 2024 in order to purchase land adjacent to their current facility. The note was $11000 and included an interest rate of 9%.

Prepare adjusting entries as on December 31,2024