$1.$ If the Supplies account had an ending balance of $$1,200$ and the actual count for the remaining supplies was $$400$ at the end of the period, what adjustment would be needed?

$2.$ If the Prepaid Insurance account had a balance of $$12,000,$ representing one year$$s policy premium, which was paid on July $1,$ what entry would be needed to adjust the Prepaid Insurance account at the end of December, before preparing the financial statements?

$3.$ If adjusting entries include these listed accounts, what other account must be in that entry as well? $($A$)$ Depreciation expense; $($B$)$ Unearned Service Revenue; $($C$)$ Prepaid Insurance; $($D$)$ Interest Payable.