The following is list of accounts each represented by letter(s).

A	Accounts Payable	AA	Losses due to fire
B	Accounts Receivable	BB	Merchandise Inventory
E	Accumulated DepreciationEquip	EE	Notes Payable
F	Allowance for Doubtful Accounts	FF	Payroll Tax Expense
G	Bad Debt Expense	GG	Premium on Bonds Payable
H	Bonds Payable	HH	Prepaid Insurance
I	Building	II	Prepaid Rent
J	Capital Lease Payable	JJ	Rent Expense
K	Cash	KK	Rent Revenue
L	Cost of Goods Sold	LL	Retained Earnings
M	Depreciation Expense	MM	Salaries and Wages Expense
N	Discount on Bonds Payable	NN	Salaries and Wages Payable
O	Dividends	OO	Sales Commission Expense
P	Equipment	PP	Sales Commission Payable
Q	Fed Income Tax Payable	QQ	Sales Returns
R	Fed Unemployment Tax Payable	RR	Sales Revenues
S	FICA Taxes Payable	SS	Sales Taxes Payable
T	Income Summary	TT	Service Revenue
U	Insurance Expense	UU	State Income Tax Payable
V	Interest Expense	VV	State Unemployment Tax Payable
W	Interest Payable	WW	Supplies
X	Interest Receivable	XX	Supplies Expense
Y	Interest Revenue	YY	Unearned Rent Revenue
Z	Land	ZZ	Unearned Service Revenue

Examole of Journal Entry: K3000D,B2000D,TT5000C Where K denotes Cash account, 3000 is the amount, D stands for debit, B denotes Accounts Receivable, 2000 is the amount, D stands for debit, TT denotes Service Revenues, 5000 is the amount, and C stands for credit. The letters are in capital. Comma is used to separate the changes in each account. Dont use dollar sign, decimal point, or space in any place. If in an entry requires more than one debit or credit accounts, first enter debit accounts in order of dollar amount large amount to small amount, then the credit accounts in order of dollar amount large amount to small amount. Question: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. Provide the adjusting journal entry that company must make on Tuesday December 31, 2020, the end of the fiscal year.

2) On May 1, company collected $20,000 as rent for one year from a tenant and a liability account was credited. Provide the adjusting journal entry that would be made on July 31, 2021, the end of the fiscal year.

3) Company owns bonds of another corporation that pay annual interest of $840. These bonds were purchased on April 1, 2020, and the next interest payment will be received on April 1, 2021. Provide the adjusting journal entry that company must make on December 31, 2020, the end of the fiscal year.

please help me, thank you so much: