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