Filmblaster, Inc. Partial Unadjusted Account Balance December 31 Accounts Prepaid Insurance Prepaid Rent Supplies Equipment Accumulated Depreciation - Equipment Balance $11050 $1776 $4240 $24000 $2400 Examination of the records shows that adjustments should be made for the following items, Prepare the annual year end adjusting journal entries at December 31: a) Of the Prepaid Insurance in the unadjusted trail balance, $1500 is for coverage during the months after December 31st of the current year. Journal Date Description Debit Credit Dec 31 Dec 31 b) The balance in the Prepaid Rent account is for a 12-month period that started September 1 of the current year. Journal Date Description Debit Credit Dec 31 Dec 31 c) $600 of interest has been earned on an outstanding Note Receivable but not received or recorded as of December 31st. Journal Date Description Debit Credit Dec 31 Dec 31 d) Supplies used during the year amount to $600. Journal Date Description Debit Credit Dec 31 Dec 31 e)The equipment was originally purchased on January 1, 2014. The company calculates annual depreciation to be $2400. Journal Date Description Debit Credit Dec 31 Dec 31 (Ctrl)