Grants Graphics has a December 31 year end. Grants Graphics records adjusting entries on an annual basis.

Prepare the adjusting journal entries based on the following information. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

1.		At the end of the year, the unadjusted balance in the Prepaid Insurance account was $3,390. Based on an analysis of the insurance policies, $3,050 had expired by year end.
2.		At the end of the year, the unadjusted balance in the Unearned Revenue account was $1,870. During the last week of December, $420 of this had been earned.
3.		On July 1, 2017, Grant took out a note payable for $9,200. The loan agreement stated that interest was 4%.
4.		Depreciation for the computer and printing equipment was $2,340 for the year.
5.		At the beginning of the year, Grants had $800 of supplies on hand. During the year, $1,350 of supplies were purchased. A count at the end of the year indicated $810 of supplies was left on December 31.
6.		The last payday was December 28. Between December 28 and December 31, three employees worked eight-hour shifts at $16.25 per hour.
7.		On December 31, it was determined that $5,100 of revenue had been earned, but the bookkeeper did not record it.

No.	Account Titles and Explanation	Debit	Credit
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