Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2018. The transactions during 2018 have been journalized and posted. The following data are available to determine adjusting journal entries a. The unadjusted balance in Supplies was $840 at December 31, 2018. The unadjusted balance in Supplies Expense was $0 at b. Wages earned by employees during December 2018, unpaid and unrecorded at December 31, 2018, amounted to $3,600. The last c. A portion of the store's basement is now being rented for $1,090 per month to K. Frey. On November 1, 2018, the store collected six d. The store purchased delivery equipment at the beginning of the year. The estimated depreciation for 2018 is $1,900, although none e. On December 31, 2018, the unadjusted balance in Prepaid Insurance was $2,940. This was the amount paid in the middle of the f Jaworski's store did some ski repair work for Frey. At the end of December 31, 2018, Frey had not paid for work completed December 31, 2018. A year-end count showed $110 of supplies on hand paychecks were issued December 28; the next payments will be made on January 6, 2019. The unadjusted balance in Salaries and Wages Expense was $39,000 at December 31, 2018 months' rent in advance from Frey in the amount of $6,540 It was credited in full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was $0 at December 31, 2018 has been recorded yet. year for a two-year insurance policy with coverage beginning on July 1, 2018. The unadjusted balance in Insurance Expense was $570, which was the cost of insurance from January 1 to June 30, 2018 amounting to $740. This amount has not yet been recorded as Service Revenue. Collection is expected during January 2019 Required: For each situation, prepare the adjusting journal entry that Jaworski's should record at December 31, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for supplies. Note: Enter debits before credits Transaction General Journal Debit Credit