31. The company's unadjusted trial balance includes the following account balances: The following data are available to determine adjusting entries: A) $4,350 of prepaid insurance expired during the period. B) The company estimates depreciation expense of $8,150 for the period. C) A count showed $85,700 of supplies on hand. D) Interest earned and receivable on the outstanding notes receivable is $260 for Prepare the adjusting journal entries that should be recorded. Then, prepare an a blank columns to the right of the unadjusted trial balance