What adjusting entries should be made at December 31, 20xx 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 10 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.