here for the point no 1, I checked the solutions and i saw that they calculated from april,1 2019 to march 30,2020, in otherwords, in the solutions posted in chegg i saw calculations of 12 months , but as the adjustment is being done on 31st december, shouldn't we take 21 months instead?

P3.4A (LO 2, 3) A review of the ledger of Gina Company at December 31, 2020, produces the following data pertaining to the preparation of annual adjusting entries. 1. Prepaid Insurance $10,440. The company has separate insurance policies on its buildings and its motor vehicles. Policy B4564 on the building was purchased on April 1, 2019, for $7,920. The policy has a term of 3 years. Policy A2958 on the vehicles was purchased on January 1, 2020, for $4,400. This policy has a term of 2 years. 2. Unearned Rent Revenue S429,000. The company began subleasing office space in its new building on November 1. At December 31, the company had the following rental contracts that are paid in full for the entire term of the lease. Term Number of Date (in months) Monthly Rent Leases Nov. 1 9 $5,000 5 Dec. 1 6 $8,500 3 3. Notes Payable $120,000. This balance consists of a note for 9 months at an annual interest rate of 6%, dated November 1. 4. Salaries and Wages Payable S0. There are eight salaried employees. Salaries are paid every Friday for the current week. Five employees receive a salary of $700 each per week, and three employees earn $500 each per week. Assume December 31 is a Tuesday. Employees do not work weekends. All employees worked the last 2 days of December