Desoto Company must make three adjusting entries on December 31, 2019.

1. Supplies used, $9,100 (supplies totaling $14,200 were purchased on December 1, 2019, and debited to the Supplies account).
2. Expired insurance, $6,300; on December 1, 2019, the firm paid $37,800 for six months insurance coverage in advance and debited Prepaid Insurance for this amount.
3. Depreciation expense for equipment, $3,900.

Required: Prepare the journal entries for these adjustments and post the entries to the general ledger accounts