The following data is assembled from the accounting records of Subhan Industries, Islamabad. a) The company borrowed Rs. 500,000 from the bank on November 01, 2019 issuing a Provisory Note which is payable after 03 months with an interest rate of 18% per annum. b) The company paid Rs. 136,000 for a fire insurance policy of stock covering a period of two years beginning from 01 October 2019. The Payment was recorded in prepaid Insurance Account. c) A note receivable of Rs. 600,000 dated 01 September 2019 was received from a customer in payment of his account. This note receivable could be collected after 6 months. d) The company collected an amount of Rs. 27,000 representing rent from the cafeteria contractor alongside the premises for a period of 06 months commencing from 01 August 2019. The amount was credited to the Unearned Rented Revenues. Required: Record necessary adjusting journal entries in the accounts which are closed on 31 December each year.