debited Prepaid Insurance and Credited Cayt. Journalize the adjusting entry needed on December 31 for each situation. Use the letters to label the journal entries. E3-25 Journalizing adjusting entries and posting to T-accounts Learning Objective 3 3. Office Supplies bal. \$1,100 DR The unadjusted trial balance for First Class Maids Company, a cleaning service, is as follows: During the 12 months ended December 31, 2016, First Class Maids: a. used office supplies of $1,900. b. used prepaid insurance of $560. e. depreciated equipment, $510. d. acerued salaries expense of $250 that hasn't been paid yet. e. eamed $420 of uneamed revenue. Requirements 1. Open a T-nccount for each account using the unadjusted balances. 2. Journalize the adjusting entries using the letter and December 31 date in the date column. 3. Post the adjustments to the T-accounts, entering each adjustment by letter. Show each account's adjusted balance