Make the following adjusting journal entries in good form for Entity A for the year ended December 31, 2020.

1. In January 2020, Entity A purchased equipment for $18,000. The equipment is expected to last four years and the company utilizes the straight line method for depreciation.

2. Entity A received its property tax bill in the amount of $6,000. The bill is due on February 28, 2021 and Entity A will pay it then.

3. One-third of a customer's $1,200 deposit (the customer paid in full at the beginning of the year) has now been earned.

4. On June 30, 2020 Entity A purchased a one-year insurance policy for $900. One-half has now expired.

5. The bookkeeper discovered a sheaf of invoices for services rendered in the amount of $9,500 that had fallen behind a file cabinet. Though Entity A completed the work, the customers have not been billed.