(d) Prepare Adjusting Journal Entries b. c One month of insurance expired during December is $900. Supplies on hand on December 31 are valued at $4,300. Depreciation of office equipment for December is $1,000. d. e. B One month of rent expired during December is $2,200. Determined that the company had performed $3,000 of the services for which it was paid in advance on December 4th, Employees were owed $1,600 for wages for the month of December. The employees will be paid the first week in January Services were performed for a client on December 31 in the amount of $2.200. The client did not pay, nor has the client been billed. (Hint: This transaction has not yet been journalized.) Journalize the adjusting entries using the above information. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit