Prepare the adjusting entries for the following transactions at Dec,31, 2019

1. Supplies consumed totaled $2,000. 2. Interest accrues on notes payable at the rate of $2,000 per month. 3. Insurance of $1,500 expired during the month. 4. Plant and equipment are depreciated at the rate of $1,500 per month. 5. Interest accrues on notes receivable at the rate of $2,000 per month. 6. Unearned revenue $ 12,000 received at Oct,1, 2019