journalize these 3 transactions.

following transactions occurred for the Falwell Company, A three-year fire insurance policy was purchased on July 1, 2021. for $15,480. The company debited insurance expense for the entire amount Depreciation on equipment totaled $14,500 for the year. Employee salaries of $21.500 for the month of December will be paid in early January 2022. Prepare the necessary adjusting entries at December 31, 2021 for each of the above situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded. (If no entry is required for a transaction/event, select "No Journal entry required in the first account field.)