Arnez Company's annual accounting period ends on December 31, 2017. The following information con- cerns the adjusting entries to be recorded as of that date. (Entries can draw from the following partial chart of accounts: Cash; Rent Receivable; Office Supplies; Prepaid Insurance; Building; Accumulated Depreciation-Building; Salaries Payable; Unearned Rent; Rent Earned; Salaries Expense; Office Supplies Expense; Insurance Expense; Depreciation Expense-Building.) a. The Office Supplies account started the year with a $4,000 balance. During 2017, the company pur- chased supplies for $13,400, which was added to the Office Supplies account. The inventory of sup- plies available at December 31, 2017, totaled $2,554. b. An analysis of the company's insurance policies provided the following facts. Months of Coverage 24 36 12 Policy Date of Purchase Cost $14,400 April 1,2015 April 1, 2016 August 1, 2017 12,960 2,400 The total premium for each policy was paid in full (for all months) at the purchase dat Prepaid Insurance account was debited for the full cost. (Year-end adjusting entries for Prepaid Insurance were properly recorded in all prior years.) e, and the