An accountant made the following adjustments at December $31,$ the end of the accounting period:

$($Click the icon to view the adjustments.$)$

Read the requirements.

Requirement $1.$ Journalize the adjusting entries. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

a$.$ Prepaid insurance, beginning, $$400.$ Payments for insurance during the period, $$2,500.$ Prepaid insurance, ending, $$300.$

Journal Entry

a$.$

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