explain the following question?

62-64) From the following data, prepare the adjustments for the month and record the appropriate debits and credits in T accounts. (a) Office furniture costing $3,000 with no residual value has a life expectancy of 60 months. [b) Supplies available $800, supplies on hand $500. (c) Prepaid Insurance balance $500, one-fifth has expired. 65) Regarding the adjusted trial balance columns on a worksheet, all but one of the following statements are TRUE. A) Combining a debit and a credit amount means you place the resulting total on the side which is smallest. B) Two debits on a line are added together. C) The adjusted trial balance columns result from a combination of original amounts and adjustments. D) Two credits on a line are added together