To make the following adjustment entries of 31 December 20X0 of the TEST company, based on the information given: 1. On March 1, 20X1, the company prepaid the amount of 20,000 euros, for office rent for the next 10 months. 2. On September 1, 20X1, the company prepaid the operating premiums of its factory for the next six months, with a total value of 8,000 euros. 3. On November 1, 20X1, the company prepaid its machine rents for the next three months, with a total value of 15,000 euros. It is noted that, as it appears from the calendar, on the above dates the relevant income or expense accounts were credited or debited directly, respectively. 4. On 1/12 / 20X1 he receives a loan of 10,000 euros for one year with an obligation to pay interest of 1,200 euros at maturity.