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Willow Window Washing Services prepares adjustments monthly and shows the following selected accounts on its December $31,$

$2023,$ unadjusted trial balance:

$\backslash$table$[[$Account$,$Debit$],[$Prepaid insurance,$3,660],[$Prepaid office rent,$22,000],[$Prepaid subscriptions,$1,280],[$Prepaid equipment rental,$25,760]]$

Required:

Prepare the required monthly adjusting entries at December $31,2023,$ based on the following additional information:

a$.$ The remaining balance in Prepaid Insurance was for a six$-$month insurance policy purchased for $$7,320$ and in effect on September $1,2023.$

b$.$ $$5,000$ of the balance in Prepaid Office Rent had not been used as at December $31,2023.$

c$.$ $$1,120$ of the balance in Prepaid Subscriptions had been used as at December $31,2023.$

d$.$ The company paid $$33,120$ on April $1,2023,$ to rent equipment for a three$-$year period beginning April $1,2023.$

Journal entry worksheet

Record the expired insurance.

Note: Enter debits before credits.