Fes Company is making adjusting journal entries for the year ended December $31,2021.$ In developing information for the adjusting journal entries, you learned the following:

a$.$ A two$-$year insurance premium of $$8,000$ was paid on January $1,2021,$ for coverage beginning on that date. As of December $31,2021,$ the unadjusted balances were $$8,000$ for Prepaid Insurance and $$0$ for Insurance Expense.

b$.$ At December $31,2021,$ you obtained the following data relating to supplies.

$\backslash$table$[[$Unadjusted balance in Supplies on December $31,$$$19,000$