mory rows as required Journalize the adjusting entries required at December 31, 2021 for each of the following independent situations for Health Spa 1. The business owes 5% interest on a loan of $100,000 for the month of December that it will pay on January 5. Interest for November has already been paid. 2. Interest revenue of $2,400 has been earned but not yet received on a $ 60,000 note receivable held by the business. 3. Salary expense is $ 7,500 per day-Monday through Friday--and the business pays employees each Friday. This year December 31 falls on a Wednesday 4. Equipment was purchased September 1 at a cost of $200,000. The equipment's useful life is four years. Salvage value after 4 years is $40,000 Record the year's depreciation. 5. On September 1, when we paid $ 6,000 for a one-year insurance policy, and we debited prepaid insurance and credited cash