Arnez Companys annual accounting period ends on December 31. The following information concerns the adjusting entries to be recorded as of that date. The Office Supplies account started the year with a $3,175 balance. During the year, the company purchased supplies for $13,113, which was added to the Office Supplies account. The inventory of supplies available at December 31 totaled $2,794. The Prepaid Insurance account had a $31,848 debit balance at December 31 before adjusting for the costs of