Journalize the adjusting entry needed on December 31 for each situation. Use the letters to label the journal entries. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) a. On April 1, a business collected $3,000 rent in advance, debiting Cash and crediting Uneamed Revenue. The tenant was paying one year's rent in advance. At December 31, the business must account for the amount of rent it has earned Accounts and Explanation Date Deblt Credit (a) Dec. 31 b. Salaries expense is $2,000 per day Monday through Friday-and the business pays employees each Friday. This year December 31 falls on a Thursday. Accounts and Explanation Date Debit Credit More Info (b) Dec. 31 On April 1, a business collected $3,000 rent in advance, debiting Cash and crediting Uneamed Revenue. The tenant was paying one year's rent in advance. On December 31, the business must account for the amount of rent it has earned. a b. Salaries expense is $2,000 per day-Monday through Fridayand the business pays employees each Friday. This year December 31 falls on a Thursday. c. The unadjusted balance of the Office Supplies account is $2,900. Office supplies on hand total $1,900 c. The unadjusted balance of the Office Supplies account is $2,900. Office supplies on hand total $1,900 d. Equipment depreciation was $450. e. On July 1. when the business prepaid S2,400 for a two-year insurance policy, the business debited Prepaid Insurance and credited Cash. Accounts and Explanation Date Debit Credit Choose from any list or enter any number in the input fields and then continue to the next