how do I do the adjusting journal entry and beginning balance and adjusted entry

At December 31 , the unadjusted trial balance of H\&R Tacks reports Prepaid Insurance of $9,360 and Insurance Expense of $0. The insurance was purchased on July 1 and provides coverage for 24 months. Required: 1. Prepare the adjusting journal entry on December 31. 2. Post the beginning balances and adjusting entries to the following T-accounts. Complete this question by entering your answers in the tabs below. Prepare the adjusting journal entry on December 31 . (If no entry is required for a transaction/event, select "No Journal Entry Required" Ho in the first account field.)