Need journal entries for the following scenarios:

-Record $5,100 paid for 12 months insurance starting January 1. Record as an asset.

-Record $3,600 paid for 12 months of rent beginning January 1. Record as an asset.

-Record $36,000 cash borrowed by FDI from First State Bank at 6% annual interest; this note is payable in two years.

-Record delivery van purchased using cash. Including tax, the total cost was $24,000.

-Record stockholders' contributions of $7,000 of additional cash to FDI for its common stock.

-Record additional supplies costing $1,100 that are purchased on account and received.

-Record $600 of accounts receivable arising from last years December sales that are collected.

-Record $200 of accounts payable from December of last year that are paid.

-Record services performed for customers on account. Sent invoices totaling $10,900.

-Record $7,500 of services performed for customers who paid immediately in cash.

-Record $2,300 of salaries paid for the first half of the month.

-Record receipt of $3,800 cash by FDI from a customer for an advance order for services to be provided later in January and in February.

-Record $4,800 collected from customers on account

Fast Deliveries, Incorporated (FDI), was organized in December last year and had limited activity last year. The resulting balance sheet at the beginning of the current year is provided below: Two employees have been hired, at a monthly salary of $2,300 each. The following transactions occurred during January of the current year. January Additional information for adjusting entries: 31a. A \$1,400 bill arrives for January utility services. Payment is due February 15. 31b. Supplies on hand on January 31 are counted and determined to have cost $270. 31c. As of January 31, FDI had completed 60% of the deliveries for the customer who paid in advance on January 20. 31d. Accrue one month of interest on the bank loan. Yearly interest is determined by multiplying the amount borrowed by the annual interest rate (expressed as 0.06). For convenience, calculate January interest as one-twelfth of the annual interest. 31e. Assume the van will be used for 4 years, after which it will have no value. Thus, each year, one-fourth of the van's benefits will be used up, which implies annual depreciation equal to one-fourth of the van's total cost. Record depreciation for the month of January, equal to onetwelfth of the annual depreciation expense. 31f. Salaries earned by employees for the period from January 16 to 31 are $1,150 per employee and will be paid on February 3 . 31g. Adjust the prepaid asset accounts (for rent and insurance) as needed