Journal entry worksheet Record the adjusting entry for insurance expired during the year of $8,400. Note: Enter debits before credits. The general ledger of Zips Storage at January 1, 2024, includes the following account balances: The following is a summary of the transactions for the year: 5. Record adjusting entries. Insurance expired during the year is $8,400. Supplies remaining on hand at the end of the year equal $4,300. Provide services of $13,200 related to cash paid in advance by customers. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Provide services of $13,200 related to cash paid in advance by customers. Record the adjusting entry. Note: Enter debits before credits. Supplies remaining on hand at the end of the year equal $4,300. Record the adjusting entry. Note: Enter debits before credits