The events listed below all took place during the month of Dec 2019.. prepare journal entries for the following if journal entries are needed to record, if not give reason why.

a. On 1 Dec 2019, Quality Meat Distributors obtained a loan from Suncorp bank to expand their business.The loan was for $300,000 payable in 5 years.

b) On 3 Dec 2019, Quality Meat Distributors purchased factory equipment for 60,000. A 25% deposit was made and the balance payable in 90 days.

c) To supervise the expansion, an operations manager is interviewed and hired on 5 Dec 2019, for an annual salary of $85,000. She will start work on 1st of Jan.

d) On 1 Dec 2019, Quality Meat Distributors paid $30,000 rent for the next 5 months.

e) A contract for cleaning services was signed between Quality Meat Distributors and Daily Clean on 15 Dec 2019.The agreed price is $2,000 per month to commence in 01 February 2020.

f) At 31 Dec 2019, what adjusting entry (if any) should be recorded for monthly rent?