Arnez Company's annual accounting period ends on December 31. The following information concerns the adjusting entries to be recorded as of that date. a. The Office Supplies account started the year with a $3,675 balance. During the yeac, the company purchased supplies for $15,178, which was added to the Office Supplies account. The inventory of supples avallable at December 31 totaled $3,234 b. The Prepaid insurance account had a $30,984 debit balence of December 31 before adjusting for the costs of any expired coverage for the year. An analysis of prepaid insurance shows that $22,299 of unoxpred insurance coverage remains at yoarend. c. The company has 15 employees, who earn a total of $2.350 in salaries each working day. They are poid each Monday for their work in the five-day workweek ending on the previous Friday. Assume that December 31 is a Tuesday, and all 15 employees worked the first two days of that week. Because Now Year's Day is a paid holiday, they will be paid salaries for five full days on Monday, January 6 of sext year. d. The company puichased a builing at the beginning of this yeac. It cost $995.000 and is expected to have a $45.000 salvage value of the end of its predicted 35 year life. Annual depreciation is 527,143 . e. Since the company is not large enough to occupy the entire buiding it owns, it rented space to a tenant at $2.100 per month, sering on Novernber 1. The rent was poid on time on November t and the amount received was credited to Rent Revenue. However, the tenant has not paid the December reat. The compary has worked out an agreement with the tenant, whe has promised to pay both December and January rent in full on January 31 f. On November 1, the company rented space to another tenant for $1,903 per month. The tenant poid five months' rent in advance on that date. The payment was recorded wat a credit to the Unearned Revenue account. Assume no other adjusting entries are made during the yeat Pequlred: 1. Use the information to prepare adjurting entries as of December 31 F 1. Use the information to prepare adjusting entries as of December 31. 2. Prepare joumal entries to record the first subsequent cash transaction in January of the next year for parts c and e. Answer is not complete. Complete this question by entering your answers in the tabs below, Prepare joumal entries to record the first subsequent cash transaction in January of the next year for parts c and e