Fes Company is making adjusting journal entries for the year ended December 31, 2015. In developing information for the adjusting journal entries, you learned the following:

a.	A two-year insurance premium of $9,100 was paid on January 1, 2015, for coverage beginning on that date. As of December 31, 2015, the unadjusted balances were $9,100 for Prepaid Insurance and $0 for Insurance Expense.
b.	At December 31, 2015, you obtained the following data relating to supplies.

Unadjusted balance in Supplies on December 31, 2015	$	24,500
Unadjusted balance in Supplies Expense on December 31, 2015		91,000
Supplies on hand, counted on December 31, 2015		17,600

Make a General Journal Entry: Debit/Credit