All of the transactions involving cash for the year have been journalized and posted. The following information has been gathered for the adjustment process as of December 31, 2021. Prepare the required adjusting journal entries required at December 31, 2021. Do not write any $ signs when you type the numbers. 1. The unadjusted Supplies account shows a balance of $900. A count of supplies revealed $400 on hand. DR $ CR 2. The $1,200 premium relating to a one-year insurance policy was paid on November 30, 2021. DR CR $ 3. On September 30, 2020, a customer paid $10,000 in advance for services; as of December 31, 2021, services in the amount of $3,000 had been performed for this customer. DR CR 4. Employees are paid $5,000 at the end of the day on Fridays for each 5-day work week (pro-rated if necessary). However, December 31, 2021, falls on a Thursday. DR $ CR $