Exacto Hospital's preadjusted trial balance at December 31, 20X1, included the following accounts, among others:

Acct. No.

107 Prepaid insurance $ 5,760

108 Prepaid rent 2,700

109 Prepaid interest 3,600

202 Notes payable 80,000

203 Accrued interest payable -0-

204 Accrued salaries and wages payable -0-

250 Bonds payable 400,000

601 Salaries and wages expense 755,200

604 Insurance expense -0-

606 Rent expense -0-

608 Interest expense -0-

The following additional information is available:

1. A three-year insurance premium was prepaid on January 1, 20X1.

2. One year's rent was paid in advance on June 1, 20X1.

3. On December 1, 20X1, an $80,000, 9 percent, six-month loan was obtained from a local bank. Interest was prepaid.

4. Unpaid salaries and wages at December 31, 20X1, totaled $68,700.

5. On October 1, 20X1, $400,000 of 6 percent, ten-year bonds were issued at face value. Interest on these bonds is payable annually on October 1, beginning October 1, 20X2. Required: Prepare, in general journal form, the necessary adjusting entries for December 31, 20X1.