For each separate case, record the necessary adjusting entry. a. On July 1, Lopez Company paid $1,900 for six months of insurance coverage. No adjustments have been made to the Prepaid Insurance account, and it is now December 31 b. Zim Company has a Supplies account balance of $6,400 at the beginning of the year. During the year, it purchases $2,700 of supplies. As of December 31, a physical count of supplies shows $1150 of supplies available Prepare the year-end adjusting entries to reflect expiration of the insurance and correctly report the balance of the Supplies account and the Supplies Expense account as of December 31 View transaction list Journal entry worksheet Record year-end adjusting entry to reflect expiration of the insurance as of December 31. Note Enter des before credits Transaction a General Joumal Debit Credit Banditry Clear entry View general journal