Data not yet recorded at December 31, 2011, included: a. The supplies count on December 31, 2011, reflected $240 remaining supplies on hand to be used in 2012. b. Insurance expired during 2011, $400. c. Depreciation expense for 2011, $4,200. d. Wages earned by employees not yet paid on December 31, 2011, $720. e. Income tax expense, $5,880. How do you record the following adjusting entries