All transactions of the Anza Pet Care, Inc. for the year have been journalized and posted. The following information has been gathered for the adjustment process as of December 31, 2021: A) The Supplies account shows a balance of $1,010. A count of supplies revealed $470 on hand. B) The $1,560 premium relating to a one-year insurance policy was paid on December 1, 2021. The company's equipment, which was purchased last year, depreciates at a rate of C) $1,100 per year. D) On September 30, 2021, a customer paid $9,100 in advance for services. Of this amount, 30% was earned as of 12/31/2021. E) Employees are paid $2,000 on Saturdays for the 5-day work week, which ends on that Saturday. However, December 31, 2021 falls on a Friday. The company has completed $530 of work for customers; the customers have not yet been billed and the related revenue has not been recorded. Required: a. Prepare the required adjusting entries required at December 31, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 Record adjusting entry given that the supplies account shows a balance of $1,010. A count of supplies revealed $470 on hand at 12/31/21. Note: Enter debits before credits. Transaction General Journal Debit Credit A Record entry Clear entry View general journal b. For each of the adjusting items, indicate the amount and the direction of effects of the adjusting journal entry on the elements of the balance sheet and income statement Using the following format, indicate + for increase, - for decrease, and leave blank for no effect. Balance Sheet Total Liabilities Transaction Income Statement Revenues Expenses Net Income Stockholders' Equity Total Assets A B D E F