DIRECTIONS: The December 31, 2015 Trial Balance Totals for Speedy Delivery Service have been entered into the attached General Ledger Accounts. The end of Speedy Delivery Service's fiscal year is December 31, 2015. Journalize the adjusting entries for the following fiscal year end adjustments in the General Journal: a) Office supplies on hand: $5,000 b) Truck Supplies on hand: $2,650 c) Insurance expired during the year: $1,800 d) Depreciation of office equipment during the year: $2,800 e) Depreciation of Trucks during the year: $4,200 f) Salaries unpaid at the end of the year: $1,200 Post the adjusting entries to the General Ledger. After posting the adjusting entries, prepare an Adjusted Trial Balance dated December 31, 2015