-28 justing and n con Natsu Company's cerns the accounting period ends on October 31. 2017. The following information annual ns the adjusting entries that need to be recorded as of that date. (Entries can draw from the to journal entries parual chart of accounts: Cash; Reat Receivable; Office Supplies; Prepaid Insurance; Building Accumulated Depreciation- Building; Salaries Payable; Unearned Rent, Rent Earned, Salaries Expensc Office Supplies Expense;Insranc Expense; Depreciation Expense-Building.) . The Office Supplies account started the fiscal year with a $600 balance. During the fiscal year, the company purchased supplies for $4,570, which was added to the Office Supplies account. The sup plies available at October 31, 2017, totaled $800 b. An analysis of the company's insurance policies provided the following facts. Months of Coverage Policy Date of Purchase Cost April 1, 2016 April 1, 2017 August 1, 2017 $6,000 24 36 12 7,200 1,320 The total premium for each policy was paid in ful for all months) at the purchase date, and the Prepaid Insurance account was debited for the full cost. (Year-end adjusting entries for Prepaid Insurance were properly recorded in all prior fiscal years.) e. The company has four employees, who earn a total of $1,000 for each workday. They are paid each Monday for their work in the five-day workweek ending on the previous Friday. Assume that October 31, 2017, is a Monday, and all four employees worked the first day of that week. They will be paid salaries for five full days on Monday, November 7,2017 d. The company purchased a building on November 1, 2014, that cost $175,000 and is expected to have salvage value at the end of its predicted 25-year life. Annual depreciation is $5,400