Among other items, the trial balance of Filmblaster, Inc., a movie rental company, at December 31 of the current year includes the following account balances: Debits Prepaid Insurance $ 10,000 Prepaid Rent $ 14,400 Supplies on Hand $ 2,800 Examination of the records shows that adjustments should be made for the following items: 1. Of the prepaid insurance in the trial balance, $ 4,000 is for coverage during the months after December 31 of the current year. 2. The balance in the Prepaid Rent account is for a 12-month period that started October 1 of the current year. 3. $ 300 of interest has been earned but not received. 4. Supplies used during the year amount to $1,800. Prepare the annual year-end adjusting journal entries at December 31.