Stone Hills, Inc. has prepared a year-end 2019 trial balance. Certain accounts in the trial balance do not reflect all activities that have occurred.

1. Stone estimates that its tax bill for 2019 will be $3,100 but has not yet accounted for this.

2. Stone included the rent it paid in December as Prepaid rent. The amount paid was $1,800 and was for the month of December 2019 through to the end of January 2020.

3. Stone Hills initially records the payments of all insurance premiums as expenses. The trial balance shows a balance of $440 in Insurance expense. A review of insurance policies reveals that $130 of the insurance is unexpired and relates to the subsequent accounting period. Required: Prepare adjusting journal entries, as needed, for the following items.