The following transactions occurred for the Falwell Company. A three-year fire insurance policy was purchased on July 1, 2021, for $10,440. The company debited insurance expense for the entire amount. Depreciation on equipment totaled $11,000 for the year. Employee salaries of $14,000 for the month of December will be paid in early January 2022. On November 1, 2021, the company borrowed $140,000 from a bank. The note requires principal and interest at 12% to be paid on April 30, 2022. On December 1, 2021, the company received $4,500 in cash from another company that is renting office space in Falwells building. The payment, representing rent for December, January, and February was credited to deferred rent revenue. On December 1, 2021, the company received $4,500 in cash from another company that is renting office space in Falwells building. The payment, representing rent for December, January, and February was credited to rent revenue rather than deferred rent revenue for $4,500 on December 1, 2021. Prepare the necessary adjusting entries at December 31, 2021 for each of the above situations. Assume that no financial statements were prepared during the year and no adjusting entries were recorded. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)