Jaworskis Ski Store is completing the accounting process for ins fint year ended December 31,2021 . The transoctions during 2021 have been foutnalized and posted. The following dota ore available to determine edjusting joumal entnes a. The unedjusted balance in Supplies wos $900 at December 31,2021 The unacjusted balance in Supplies Expense was 50 at December 31,2021 . A year end count showed 5110 of supplies on hand. o Wages earned by employees during Decomber 2021, unpoid and urrecorded or December 31,2022, amounted to 54,200 The last paychecks were issued December 28, the next payments wil be mode on January 6, 2022. The unod usted balance in Salaries and Woges Expense was $45,000 at December 31,2021 c A portion of the store's besement is now being rented for $1,50 pet month fo K Frey, On November 1,2021 , the stote collected s months' rent in odvance from frey in the amount of $6,900 it was credsed in full to Deferred Revenve when collectod. The unadjusted balance in Rent Revenue was $0 at December 31,2021. of The store puichased delivery equipment at the beginning of the year The estimated depreciation for 2021is$2.500, although none has been recorded yet. e On December 31, 2021, the unsdjusted balance in Prepoid insurance was $3,300 This was the omount paid in the middle of the year for a two-year insurance policy with coveroge beginning on July 1,2021 . The unocjusted balance in finsurance Expense wos 5750 , which was the cost of insurance from Januery 1 is June 30,2021 amounting 105800 . This amount has notyet been recorded as Service Revenue. Collection is coxpected during January 2022 Required: For each situolion, prepare the adjusting joumal entry that Jaworskis should record ot December 31, 2021. Of no entry is required for s transoction/event, select "No Journal Entry Required" in the first eccount field.)