A. Detals of the Prepaid Insurance account real January 1 (beginning of the year debit balance of $2,700 and a debit to the account on March 31 for $2.500 to record the payment of An Annual Insurance premium A DADAMDAr 31. $300 la stll prepaid (Record dans lat, then credits. Select the explanation on last line of the joumal entry tabla. Journal Entry Accounts and Date Explanation Debit Credit Dec 31 b. Rowling pays employees each Friday. The amount of the weekly payral is $5,000 for a five day work work. The current accounting period ends on a Wednesday. Journal Entry Accounts and Date Explanation Debit Credit Dec 31 G. Rowing lesa nole receivable. During the current year, Rowing has esmed sorued interest revenue of $600 that it wil collect next year. Journal Entry Accounts and Date Explanation Debit Credit Dec 31 d. The beginning BALANCA of supples was $2,600 During the year Rowing purch DIA for $6400, and At Decembar 31 the supplies on hand total $2,200 Lxplanation Debit Credit Date Dec 31 e. Rowing is providing services for Sting Ray Investments, and the chancraf Sting Ray paid Raaiing $101,400 as the annual service foa. Rowing recorded this amount as Ungarnad Sarvice Ravenue. Howing estimates that thascarnad 80% of the total tice during the current year. Journal Entry Explanation Debit Credit Date Dec 31