post the journal entries and the end of year adjustment entries

During the fiscal year 2021 the company made the following transactions: 4. The company discounted 10,000 bills, collecting 9,500, which were deposited in the company's current account. 5. Equipment of the company with an acquisition cost of 6,000 and accumulated depreciation of 1,000 (until 01/01/2021) was destroyed on 01/11/2021 and the insurance company recognized 40%, which it will pay in the future. The annual depreciation rate is 20%. 6. The company proceeded to the liquidation of securities with a nominal value of 15,000 instead of 17,000. The proceeds of the liquidation were deposited in the current account. 7. A client of the company to whom a temporary credit had been granted for an amount of 10,000, paid off 50% of his debt by paying cash, while for the remaining amount bills were signed (2 months and maturing within the year) to which interest of 500 was added. 8. The company prepaid rents of 6,000. During the census of 31/12/2021 the following were found: 1. The final stock of fuel and packaging materials amounts to 14,000 and 8,500 respectively. 2. Depreciation of fixed assets amounts to 2,700. 3. The building insurance premiums for the month of December amounted to 2,000. 4. The pre-collection of rents took place on 1/12/2021 and concerned three-month rents. 5. For the long-term loan received by the company (01/03/2021), the interest calculated at an annual interest rate of 6% was calculated, and which will be repaid at the end of the loan.