(ICO B) Adjusting entries. when the accounts of Upside Down inc. are examined, the adjusting data listed below are uncovered on December 31, the end of annual fiscal period. The prepaid insurance account shows a debit of $15,000, representing the cost of a 2-year fire insurance policy dated August 1 of the current year. On November 1, Rental Revenue was credited for $4,000, representing revenue from a sub-rental for a 3-month period beginning on that date. Interest of $900 has accrued on notes payable. You are to prepare the missing adjusting entry. For DR for dohit and CR for