Prepare adjusting entries required for Diaz Inc. on December 31 , using the following information. 1. On December 31 , salaries earned by employees but not yet paid or recorded amounted to $1,800. 2. On September 1 , the company paid $3,600 for a one-year insurance policy (with coverage beginning on September 1) that was recorded as a debit to Prepaid Insurance. No adjustments have been made to the prepaid insurance account since September 1. 3. The company used equipment in its operations with an original cost of $20,000 and a 10 -year useful life. The equipment was purchased five years prior and no depreciation has been recorded in the current year. 4. The company performed services in the amount of $850 that have not been billed or recorded in the accounting system. 5. Interest in the amount of $50 is due to Diaz based upon a customer note receivable. The interest has not been recorded in the accounting system. Diaz expects payment early next month