For Questions 1) through 4) below, prepare adjusting journal entries for the current month, August 2021. Each question is worth 1 point. (4 points) 1) The $10,000 bank loan (from Question 2) carries 6% annual interest, payable semi-annually on June 30 and December 31. The loan was taken out on August 15, 2021. Half month interest expense should be accrued. 2) The $3,000 equipment (from Question 4) has 5-year service life with no salvage value. The equipment was placed in service on August 15, 2021, and straight-line depreciation is used for the equipment. Half month depreciation expense should be accrued. 3) The insurance on the equipment was bought when the equipment was placed in service on August 15, 2021. Half month insurance expense should be accrued. 4) The company used about one third of supplies by the end of August. Post the adjusting journal entries for 1) through 4) to the T-accounts on Page 3. Set up new T-accounts as necessary.