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PROBLEM #$2$: worth $12$ points total $(3$ points per transaction: $2$ points for correct account names, $1$ point for correct debit$/$credit of each account and amount$)$

The bookkeeper for Pora Company asks you to prepare the following accrual adjusting entries at December $31.$

Pora Company signed a $$82,000,5\%,$ one year bank loan on April $1,2021.$

Pora Company purchased a one$-$year insurance policy on March $1$st for $$3,600$

Pora Company paid $$5,460$ on August $31$ for $5$ months' rent in advance.

Pora Company pays its employees a total of $$30,000$ a week. The company is open Monday through Friday. December $31$ st is a Tuesday. Employees will be paid in January.

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