Journal entry worksheet No insurance payments are made in December. Insurance expired in Decernber is $1,200. Record the entry macie during the month of December. Journal entry worksheet No insurance payments are made in December. Insurance expired in December is $1,200. Record the adjusting entry on December 31 . Note: Enter debils before credits. Journal entry worksheet (A) (B) F H November salarles payable of $9,400 were paid to employees in December. Additional salaries for December owed at the end of the yeat are $14,400. Record the entry made during the month of December: Note: Enter debits before credits. Journal entry worksheet No insurance payments are made in December. Insurance expired in Decernber is $1,200. Record the entry macie during the month of December. Journal entry worksheet No insurance payments are made in December. Insurance expired in December is $1,200. Record the adjusting entry on December 31 . Note: Enter debils before credits. Journal entry worksheet (A) (B) F H November salarles payable of $9,400 were paid to employees in December. Additional salaries for December owed at the end of the yeat are $14,400. Record the entry made during the month of December: Note: Enter debits before credits