1) Using the Journal template provided, prepare the adjusting journal entries required at December 31, 2020 for the following transactions: B) A count of office supplies revealed $100 were still on hand at Dec 31, 2020 Prepaid Insurance used for the year was $1,550 Equipment has a useful life of 10 years, no residual value Unearned Revenue balance should be $350 at Dec 31, 2020 Interest of $200 on the note payable has accrued to the end of the year. Cohen will pay the interest on Jan 1 next year. Salaries accrued to the end of the year amounted to $650 Prepaid Rent balance at Dec 31 2020 should be in the amount of $100 Date Accounts Debit Credit