Vancouver Company completed the below transactions during 2019. The annual accounting period ends on December 31. Complete the journal entries required on the date of the transaction and an adjusting entry at December 31, 2019 1. On July 1, 2019, Vancouver Company paid $5,000 cash for a two-year insurance premium for its equipment 2. On September 1, 2019, Vancouver Company borrowed $3,000 cash and gave a one year, 10%, note payable. The total interest and principle is payable at maturity of the note 3. On October 1, 2019, Vancouver company collected 54400 as advance for services to be provided over the next two years to Doby company