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 $19800 Prepaid Rent $1632 Supplies $4020 Equipment $17000 Accumulated Depreciation - Equipment $1700 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, $5000 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 November 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 November 1 of current year. KWA Date Description Debit Credit Dec 31 c) $700 of interest has been earned on an outstanding Note Receivable but not received or record as of December 31st. Date Description Debit Credit Dec 31 d) Supplies used during the year amount to $2400. Date Description Debit Credit Dec 31 e)The equipment was originally purchased on January 1, 2014. The company calculates annual depreaciation to be $1700. Date Description Debit Credit