Eunice Hospital’s preadjusted trial balance at December 31, 20X1, included the following…

Eunice Hospital’s preadjusted trial balance at December 31, 20X1, included the following accounts, among others:

The following additional information is available:

1. A three-year insurance premium was prepaid on January 1, 20X1.

2. One year’s rent was paid in advance on June 1, 20X1.

3. On December 1, 20X1, an $80,000, 12 percent, six-month loan was obtained from a local bank; interest was prepaid.

4. Unpaid salaries and wages at December 31, 20X1, amounted to $27,400.

5. On April 1, 20X1, $100,000 of 6 percent, 15-year bonds were issued at face value. Interest on these bonds is payable annually on April 1, beginning April 1, 20X2.

Required: Prepare, in general journal form, the necessary adjusting entries at December 31, 20X1.