Amer Company's annual accounting period ends on December 31 . The following information concerns the adjusting entries to be recorded as of that date. a. The Office Supplies account started the year with a $4,475 balance. During the year, the company purchased supplies for $18,482, which was added to the Office Supplies account. The inventory of supplies avallable at December 31 totaled $3,938. b. The Prepaid Insurance account had a $30,192 debit balance at December 31 before adjusting for the costs of any expired coverage for the year. An analysis of prepaid insurance shows that $21,735 of unexpired insurance coverage remains at yearend c. The company has 15 employees, who earn a total of $1,950 in salaries each working day