Journalize the necessary year-end adjusting entries based the following account balances before adjustments

Trial Balance (partial)
December 31, 20 ___

Account Title	Debit	Credit
Cash	12,340
Supplies	2,100
Prepaid Insurance	1,800
Equipment	34,000
Accumulated Depreciation – Equipment		8,000
Accounts payable		6,430
Wages Expense	17,333
Insurance Expense	3,800

a. The inventory of supplies on hand at December 31, 20,___ was $230.

b. The 4 month insurance premium of $1,800 was purchased on December 1,20___.

c. The $34,000 of equipment was purchased on January 1, two years ago. It has a salvage value of $2,000. Straight-line depreciation was used to compute depreciation at the end of last year.

d. Wages accrued at December 31, 20___ were $3,700.

Omit explanations. If an amount box does not require, leave it blank.