Please show me the mathematical steps! Not just the answer.

A company has a fiscal year-end of December 31: (1) on October 1, $13,000 was pald for a one-year fire Insurance policy. (2) on June 30 the company lent ts chief financial Officer $11,000; principal and interest at 5% are due in one year; and (3) equipment costing $61,000 was purchased at the beginning of the year for cash. Depreciation on the equipment is $12.200 per year Prepare the necessary adjusting entries at December 31 for each of the above ltems. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account field.)