Adjusting entries. Enter the correct adjusting entries in the journal provided. If no entry is needed, write "NONE." (Sure, go ahead and use all capitals if you want.) a. Depreciation expense for the month on the building is $2,000. b. A count of the Supplies account indicates that supplies of $450 have been used. c. Two months have passed since insurance for the year was paid. The amount of the check was $1, 200. The entry at time of payment debited the Prepaid Insurance account. d. Employees have earned $400 since the last pay day. e. Advertising in the local paper was paid this month in the amount of $500. The amount was debited to Prepaid Advertising, and the advertisement is to run next month. f. Joe Moreland paid us $500 in advance for work to be done on his residence. The entry to record the collection of this cash included a credit to Labor Revenue. The work is halfway complete at the end of this month