Below is an Unadjusted Trial Balance for Brenner's Bonsai Tree Company Brenner's Bonsai Tree Company Unadjusted Trial Balance As of December 31, 2017 Credit Debit 16,000 5,400 12,600 15,400 3,850 2,500 3,500 20,000 Cash Supplies Prepaid Insurance Equipment Accumulated Depreciation, Equipment Accounts Payable Unearned Tree Maintenance Common Stock Dividends Retained Earnings Bonsai Tree Sales Bonsai Tree Maintenance Revenue Depreciation Expense - Equipment Salaries Expense Utilities Expense Rent Expense 5,000 6,000 38,200 3,400 3,850 8,100 5,700 5,400 77,450 77,450 Prepare the following adjusting journal entry: The prepaid insurance account represents a 6-month policy; make the adjusting entry for December