Consider the following independent situations at December 31: (Click the icon to view the situations.) Journalize the adjusting entry needed on December 31 for each situation. Use the letters to label the journal entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. On October 1, a business collected $6,000 rent in advance, debiting Cash and crediting Uneared Revenue. The tenant was paying one year's rent in advance. At December 31, the business must account for the amount of rent it has earned. Date Accounts and Explanation Debit Credit (a) Dec. 31 b. Salaries expense is $1,100 per dayMonday through Fridayand the business pays employees each Friday. This year December 31 falls on a Thursday. Date Accounts and Explanation Debit Credit (b) Dec. 31 c. The unadjusted balance of the Office Supplies account is $3,300. Office supplies on hand total $1,600. Date Accounts and Explanation Debit Credit (c) Dec. 31 d. Equipment depreciation was $700. Date Accounts and Explanation Debit Credit (d) Dec. 31 e. On April 1, when the business prepaid $6,000 for a two-year insurance policy, the business debited Prepaid Insurance and credited Cash. Date Accounts and Explanation Debit Credit (e) Dec. 31