In general journal form (omit explanations) record the December 31 adjusting entries for the following transactions and events. Assume that December 31 is the end of the annual accounting period and the company's chart of accounts is as follows:

Assets

Cash

Prepaid Insurance

Supplies

Office Equipment

Accumulated Depreciation-Office Equipment

Liabilities

Accounts Payable

Unearned Rent

Wages Payable

Equity

Common Stock

Retained Earnings

Dividends

Revenue

Fee Revenue

Rental Revenue

Expenses

Salaries Expense

Insurance Expense

Depreciation Expense

Supplies Expense

Utilities Expense

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The Prepaid Insurance account shows a debit balance of $3,600, representing the cost of a three-year fire insurance policy that was purchased on October 1 of the current year

The Office Supplies account has a debit balance of $600; a year-end inventory count reveals $180 of supplies still on hand

On November 1 of the current year, Unearned Rent was credited for $4,500. This amount represented the rent received from the tenant for the three-month period beginning November 1

Estimated depreciation on office equipment is $800

Accrued salaries amount to $600