Accounts Debit Credit Supplies on Hand $2080 Prepaid Rent $2208 Salaries Payable $0 Unearned Subscription Fees $29000 Subscriptions Revenue $482000 Salaries Expense $173500 $1480 $9340 Supplies Expense Rent Expense a) Prepare the adjusting journal entry necessary to show the inventory supplies on hand at December 31st is $880 Date Dec 31 Description Debit Credit b) Prepare the adjusting journal entry necessary to adjust Prepaid Rent at December 31st if the Prepaid Rent amount in the Partial Unadjusted Trail Balance above represents one years worth of rent that was paid in advance on October 1st Date Dec 31 Description Debit Credit c) Prepare the adjusting journal entry necessary to adjust Unearned Revenue at December 31st if 80% of the amount shown in the Partial Unadjusted Trail Balance has now been earned. Date Dec 31 Description Debit Credit