Benji Orange, a sole proprietor running Orange Hat Toys, has a December 31 year-end and you are helping him prepare statements for 2021. He has given you the following information about his accounts. a) He ordered $3,000 in toys from a supplier in Montreal with shipping terms 2/10 n30, FOB Factory. On December 31, the supplier confirmed that the toys wer shipped on the 29th and that they will send an invouce for the purchase on January 4. What is thea adjusting journal that you need to create, assuming that he uses a Perpetual Inventory system? December 31 Accounts Payable b) On December 31, the unadjusted Trial Balance shows $600 in Prepaid Insurance, and $2,200 in Insurance Expense. Benji tells you that he paid the $600 on November 1st and it was for the period November 1 to January 31, 2022. Prepare the Adjusting entry that is required for the year-end. December 31