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 $3,430. 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 $2,250. During the last week of December, $480 of this had been earned.
3.		On July 1, 2017, Grant took out a note payable for $10,200. The loan agreement stated that interest was 4%.
4.		Depreciation for the computer and printing equipment was $2,240 for the year.
5.		At the beginning of the year, Grants had $780 of supplies on hand. During the year, $1,340 of supplies were purchased. A count at the end of the year indicated $760 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 $17.25 per hour.
7.		On December 31, it was determined that $5,200 of revenue had been earned, but the bookkeeper did not record it.