The following transactions occurred during 2021 for the Beehive Honey Corporation: Feb. 1 Borrowed $23,000 from a bank and signed a note. Principal and interest at 12% will be paid on January 31, 2022. Apr. 1 Paid $5,800 to an insurance company for a two-year fire insurance policy. July 17 Purchased supplies costing $3,900 on account. The company records supplies purchased in an asset account. At the year-end on December 31, 2021, supplies costing $1,800 remained on hand. Nov. 1 A customer borrowed $9,300 and signed a note requiring the customer to pay principal and 10% interest on April 30, 2022. Required: 1. Record each transaction in general journal form. 2. Prepare any necessary adjusting entries at the year-end on December 31, 2021. No adjusting entries were recorded during the year for any item