Please create a journal entry & adjusting entries

1) Rent for one year for the building was prepaid on September 1, 2021. No adjustments have been made since that time. 20% of the space is used

2) The investment trustee reports that $20,000 in dividends and $35,000 in interest were earned in the Debt Service Fund during 2021.

3) Unfortunately, there was a fire in part of the production area and some of the equipment was harmed. The non-discounted future cash flows related to this machinery (Cost $150,000 and Accumulated Depreciation $25,000) is estimated to be $100,000, and the fair value of the machinery is $105,000.