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Question 1 Heavy Hauling Co. has provided you with their year-end financial statements for December 31, 2021. The company owner has also provided you with the following information: a. On April 1, 2021, we borrowed $20,000 from the local bank as a note payable. The note is due one year from the date of issue, and has an interest rate of 6%. No interest has been paid yet, the principal and interest are to be paid on March 31, 2022. b. We purchased equipment on January 1, 2021, at a cost of $180,000. We use straight-line depreciation for all of our equipment. We estimate that the equipment will have a useful life of 6 years. No depreciation has been recorded for 2021. c. On June 1, 2021, we renewed our business insurance policy and paid a premium of $1,800 for the year. The amount was correctly recorded in Prepaid Insurance at that time. d. On October 1, 2021, we received $30,000 from a customer to provide 12 months worth of services. The amount was recorded in Unearned Revenue when received. We have been providing services to the customer since October 1. e Salaries owed to employees at the end of the year totaled $1,000, which will be paid on January 3, 2022 Required: (10 marks) Prepare any adjusting journal entries required as at December 31, 2021, for Heavy Hauling Co