a. Supplies used, $10,800 (supplies totaling $17,600 were purchased on December 1, 20x1, and debited to the Supplies account). b. Expired insurance, $8,000; on December 1, 20X1, the firm paid $48,000 for six months insurance coverage in advance and debited Prepaid Insurance for this amount c. Depreciation expense for equipment, $5,600. Required: Prepare the journal entries for these adjustments and post the entries to the general ledger accounts. Answer is not complete. Complete this question by entering your answers in the tabs below. General Journal Ledger Post the entries to the general ledger accounts. Account No. 131 Supplies Account No. 121 Credit Balance Credit Balance Date Debit Prepaid Insurance Date Debit Dec. 1. 20X1 Dec 31, 20X1 Dec. 1. 20X1 Dec. 31. 20X1 Account No. 142 Depreciation Expense-Equipment Account No. 517 Accumulated Depreciation-Equipment Debit Date Credit Balance Balance Credit Date Debit Dec 31, 20X1 Dec. 31. 20X1 Account No. 521 Credit Balance Account No. 523 Credit Balance Insurance Expense Date Debit Dec. 31. 20X1 Supplies Expense Date Debit Dec 31, 20X1 General Journal