Information for the Cardinal Company appears below as of December 31, 2015: Supplies used during the year added up to $850 By year-end. Cardinal has earned 40% of the balance in its Unearned Revenue account Salaries earned by employees but not paid as of year-end. totaled $230 Depreciation expense for the year is $ 1.800 On June 1. the company prepaid for 1 year of advertising expense at a rate of $750/month. On August 1, the company prepaid $4, 800 for 8 months of rent. Required: Record the adjusting entries in general journal form. (2.5 points each transaction) Prepare the journal entry to close the Income Summary