Amez Compamy/s annual accounting period ends on December 31 . The followng information concerms the adjusteng emiries to be recorded as of that dote 2. The Omice Supplies account stanted the year wath a 54,000 balance. During the yest, the comparfy puichased supplies for $13,400, which was addod to the Office Supples account. The inventory of supples availaole at Cecember 31 totaled 52.554 b. The Prepaid insuronce axcount had a $20,000 debit batance at Deccember 31 before sdjesting far the conts of any enplred end. c. The cortparin has 15 employees, who earn a totat of $1,960 in sniarles coch working day. They we paid each Monday for thet work in the fivo-day workweek ondang on the previoun Friday. Assume that Decentect 31 is a Tuesiday and all 15 eitepleyeer Mondor. Jeauacy 5 of nent yeat. d. The company purchased a billding at the tioginning of this yeac it cost $060.000 and is expected to have a $45.000 satvape vahee at the end of as piedicted 30 yoar life. Annual depeciotion is 530,500 e. Since the company is not largo enough to occupy the entie buiding it owns, it rented space to a tensit at 32.000 per monah. promised to pay both Decemher and Januarysent in ful on January 34. e On Nowember t, the compary remed space to another tenant for $2.800 net ancoth. The tenant pasd five inonths reat in advance on trat date. The payment was recorded with o ciedit to the Unearned Revenue accoint Assume no omer adjuating entries are mado duing the year. Aequired: 1. Use the information to prepare afjusting entries as of December 31. 2. Prepare joumal entries to record the first subsequent cash transaction in January of the nent yoar for parts c and ef View trannaction fint View levernal entry warkaheet