EQUIRED: Prepare adjusting journal entries on December 31 to record the following unrelated year-end adjustments in the space provided below. 1. The Prepaid Insurance account has a $5,000 debit balance before adjustment. An examination of insurance policies shows $2,000 of insurance expired. 2. The Supplies account has a $900 debit balance before adjustment. An examination shows $200 in Supplies unexpired. 3. On December 1, the company received 3 months' rent in advance from a tenant. The $8,400 was credited to the Unearned Rent account. 4. The company collects rent monthly from its tenants. One tenant whose rent is $2,200 per month has not paid his rent for December. 5. The company has one office employee who earn $500 per day for a five-day workweek that ends on Friday. The employee were paid on Friday, December 28, and have worked full days on Monday, December 31. 6. Estimated depreciation on office building for the year, $8,000. or the toolbar, press ALT+F10 (PC) or ALT+EN+F10 (Mac)