The following transactions occurred during 2018 for the Beehive Honey Corporation:

Feb.		1		Borrowed $15,000 from a bank and signed a note. Principal and interest at 10% will be paid on January 31, 2019.
Apr.		1		Paid $4,200 to an insurance company for a two-year fire insurance policy.
July		17		Purchased supplies costing $3,100 on account. The company records supplies purchased in an asset account. At the year-end on December 31, 2018, supplies costing supplies costing $1,400 remained on hand.
Nov.		1		A customer borrowed $6,900 and signed a note requiring the customer to pay principal and 8% interest on April 30, 2019.

Required: 1. Record each transaction in general journal form. 2. Prepare any necessary adjusting entries at the year-end on December 31, 2018. No adjusting entries were recorded during the year for any item.