The following information relates to Cactus Corporation at the end of 2019. Cactus has a December 31st fiscal year end. Using this information, prepare the necessary adjusting journal entries at December 31, 2019. 1. Employees are paid every Friday for the five-day week ending on that day. Salaries amount to $4,000 per week. The accounting period ends on a Tuesday. 2. On September 1, 2019, Cactus borrowed $10,000 cash by signing a note payable due in one year at 6% interest. 3. An insurance premium of $6,000 was paid on March 1, 2019, and was charged to Prepaid Insurance. The premium covers a 24-month period beginning on March 1, 2019. 4. On June 1, 2019, cash of $54,000 was received from customers for a 36-month subscription period beginning on that date. The receipt was recorded by a debit to Cash and a credit to Unearned Revenue. Prepare the adjusting journal entries required as of the end of the first month of practice (January 31, 2018). Account Titles: Subscription Revenue, Accounts Receivable, Prepaid Utilities, Interest Expense, Interest Revenue, Prepaid Insurance, Salary Payable, Salary Expense, Prepaid Salaries, Interest Payable, Insurance Expense, Accounts Payable, Depreciation Expense, Accumulated Depreciation. Unearned Revenue. Please copy/paste from these options to ensure Canvas does not mark the answer wrong for typos Credit Account Debit Account Title Title Debit Value Credit Value NE