Chart of Accounts PART 4: Adjusting Entries Record the adjusting entries for the month of December. Explanations are not required. Refer to the Chart of Accounts for account titles. Accrued Salaries Expense of $2,600. Depreciation in the amount of $100 was recorded on the furniture. Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,600 was paid for on December 1. Office Supplies used during the month, $80. Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,600 was paid for on December 1. Office Supplies used during the month, $80. Unearned Revenue earned during the month, $600. Accrued Service Revenue, $400