Academ 3 Pearson ACT -Sole Proprietorship - Google Chrome act personcmg.com/test-out/5 Pearson Journalize the adjusting entry needed at December 31 for each situation. Use the Chart of Accounts to review account names! Results Employees earned 53,900 in salaries that will be paid next month Accessibil Date Accounts and Explanation Debit Credit The united balance of Office Supplies at Dec 31 $4,000 and at year and the office supplies on hand totaled $1.200 Date Accounts and Explanation Debit Credit Ayer intrance policy for 55.200 purchased on November of the current year. Record the transaction for the year ended December Date Accounts and Explanation Debit Credit Contra