Below Are Four Transactions That Were Completed During 20X1 by Doby

Below are four transactions that were completed during 20X1 by Doby Company. The annual accounting period ends on December 31. Each transaction will require an adjusting entry at December 31, 20X1. You are to provide the 20X1 adjusting entries required for Doby Company.
A. On July 1, 20X1, Doby Company paid a two-year insurance premium for a policy on its equipment. This transaction was recorded as follows: July 1, 20X1: $$\begin{array} { | l | r | r | } \hline \text { Prepaid insurance } & \$ 1,000 & \\\hline \text { Cash } & & \$ 1,000 \\\hline\end{array}$$ December 31, 20X1--Adjusting entry:
B. On December 31, 20X1 a tenant renting some office space from Doby Company had not paid the rent of $500 for December. December 31, 20X1--Adjusting entry:
C. On September 1, 20X1, Doby Company borrowed $3,000 cash and gave a one-year, 10 percent, note payable. The total interest of $300 is payable on the due date, August 31, 20X2. The note was recorded as follows: September 1, 20X1: $$\begin{array} { | l | r | r | } \hline \text { Cash } & \$ 3,000 & \\\hline \text { Note payable } & & \$ 3,000 \\\hline\end{array}$$ December 31, 20X1--Adjusting entry:
D. Assume Doby Company publishes a magazine. On October 1, 20X1, the company collected $440 for subscriptions two years in advance. The $440 collection was recorded as follows: October 1, 20X1: $$\begin{array} { | l | r | r | } \hline \text { Cash } & \$ 440 & \\\hline \text { Unearned subscription revenues } & & 440 \\\hline\end{array}$$ December 31, 20X1--Adjusting entry: