Grant's Graphics has a December 31 year end. Grant's Graphics records adjusting entries on an annual basis. The following information is available. 1. At the end of the year, the unadjusted balance in the Prepaid Insurance account was $3,200. Based on an analysis of the insurance policies, $2,800 had expired by year end. 2. At the end of the year, the unadjusted balance in the Unearned Revenue account was $2,000. During the last week of December, $500 of the related services were performed. 3. On July 1, 2021, Grant signed a note payable for $10,000. The loan agreement stated that interest was 4%. 4. Depreciation for the computer and printing equipment was $2,150 for the year. 5. At the beginning of the year, Grant's had $950 of supplies on hand. During the year, $1,395 of supplies were purchased. A count at the end of the year indicated that $735 of supplies was left on December 31. 6. Between December 28 and December 31 inclusive, three employees worked eight-hour shifts at $15.25 per hour. The employees will be paid for this time worked on January 10. 7. On December 31, it was determined that $5,000 of services had been provided but the bookkeeper did not record it. Required: Prepare the adjusting journal entries based on the above information in the General Journal form provided below. Show your calculations