An extract from the trial balance of Armstrong Corp. at June 30, 2019 is reproduced below:

Account

Amount in unadjusted trial balance

Amount in adjusted trial balance Unused office supplies	$ 190	$ 55
Accumulated depreciation truck	0	400
Prepaid insurance	850	610
Interest payable	0	100
Unearned rent	1,000	500

Requires: Prepare in General Journal format the entry that is posted including a plausible description. General Ledger account numbers are not necessary.