Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Employees earned $4,900 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is $6,800. The unadjusted balance of Office Supplies at Dec. 31 is $10,000 and at year end the office supplies on hand totaled $2,370. Ariictrant Tima Used prepaid insurance of $4,010. The Prepaid Insurance unadjusted balance as of December 31 is $8,500