What adjusting entries should be made at December 31, 20xx the end of its fiscal year by the accountants at PQR Company for the following circumstances?

PQR pays salaries each week on Friday amounting to $3,000. This year December 31 falls on a Wednesday.

On July 1 PQR received $12,000 in cash for providing security services to STV Company for one year.

On September 1, 20x3 PQR purchased for $10,000 a newly issued 10 year bond which paid 12 percent interest annually. The first cash payment for interest is scheduled for February 29, 20x4.

On December 1, 20x3 PQR purchased for $12,000 cash a fire insurance policy to cover their office premises for one year.