The following information relates to Cactus Corporation at the end of 2019. Cactus has a December 31st fiscal year end. Using this information, prepare the necessary adjusting journal entries at December 31, 2019. 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. 2. On September 1, 2019, Cactus borrowed $10,000 cash by signing a note payable due in one year at 6% interest. 3. An insurance premium of $6,000 was paid on March 1, 2019, was charged to Prepaid Insurance. The premium covers a 24-month period beginning on March 1, 2019.. 4. On June 1, 2019, cash of $54,000 was received from customers for a 36-month subscription period beginning on that date. The receipt was recorded by a debit to Cash and a credit to Unearned Revenue. Prepare the adjusting journal entries required as of the end of the first month of practice (January 31, 2018)