Among other items, the partial unadjusted trail balance of Filmblaster, Inc., a movie rental company, at December 31 of the current year includes the following unadjusted account balances: Filmblaster, Inc. Partial Unadjusted Account Balance December 31 Accounts Balance Prepaid Insurance $13750 Prepaid Rent $2928 Supplies $4740 Equipment $16500 Accumulated Depreciation - Equipment $1650 Examination of the records shows that adjustments should be made for the following items, Prepare the annual year end adjusting journal entries at December 31: a) of the Prepaid Insurance in the unadjusted trail balance, $3000 is for coverage during the months after December 31st of the current year. Date Description Debit Credit Dec 31 b) The balance in the Prepaid Rent account is for a 12 month period that started September 1 of the current year Date Description Debit Credit b) The balance in the Prepaid Rent account is for a 12-month period that started Septem current year. Date Description Debit Credit Dec 31 c) $540 of interest has been earned on an outstanding Note Receivable but not received or as of December 31st. Date Description Debit Credit Dec 31 d) Supplies used during the year amount to $1450. Date Description Debit Credit Dec 31 e)The equipment was originally purchased on January 1, 2014. The company calculates annual depreaciation to be $1650. Date Description Debit Credit Dec 31