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 $8,200 was paid on January 1, 2015, for coverage beginning on that date. As of December 31, 2015, the unadjusted balances were $8,200 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

$

20,000

Unadjusted balance in Supplies Expense on December 31, 2015

82,000

Supplies on hand, counted on December 31, 2015

Indicate the accounting equation effects of the adjustment required for (a) insurance and (b) supplies. (Enter any decreases to account balances with a minus sign.)

14,000