Adjusting Entry information for December 31: A. Prepaid Insurance which has expired $600. 32. B. Ending Balance of Cleaning Supplies inventory is $2000 C. Service Revenue earned but not yet received is $2500. D. Depreciation on the Office Equipment for this year, $400. E. Wages accrued but not yet paid, $2.500. (c) Journalize the adjusting entries using the worksheet as a basis. \begin{tabular}{|l|l|l|l|} \hline & & Debit & Credit \\ \hline A & & & \\ \cline { 3 - 5 } & & & \\ \hline \end{tabular} B C D E. (d) Joumalize the closing entries using the worksheet as a basis