Industry Co. has provided you with their year-end financial statements for December 31, 2021. The company owner has also provided you with the following information:

1. On April 1, 2021, we borrowed $20,000 from the local bank as a note payable. The note is due one year from the date of issue, and has an interest rate of 6%. No interest has been paid yet; the principal and interest are to be paid on March 31, 2022.
2. We purchased equipment on January 1, 2021, at a cost of $180,000. We use straight-line depreciation for all of our equipment. We estimate that the equipment will have a useful life of 6 years. No depreciation has been recorded for 2021.
3. On June 1, 2021, we renewed our business insurance policy and paid a premium of $1,800 for the year. The amount was correctly recorded in Prepaid Insurance at that time.
4. On October 1, 2021, we received $30,000 from a customer to provide 12 months worth of services. The amount was recorded in Unearned Revenue when received. We have been providing services to the customer since October 1.
5. Salaries owed to employees at the end of the year totaled $1,000, which will be paid on January 3, 2022.

Prepare any adjusting journal entries required as at December 31, 2021, for Industry Co.