Journalize the following year end journal entries. Year end is December 31. A. Prepaid insurance account has a balance of $20,000 and is for a 1-year policy. The policy was purchased on April 1. B. Unearned revenue has a balance of 100,000. This is for a 5-month contract that we started on October 1. C. The company uses the Statement of Financial Position method to record bad debt expense. At the end of the year Allowance for Doubtful accounts had a $1,000 credit balance and Accounts Receivable had a $500,000 balance. The company expects that 2% of receivables will not be collected. D. The company uses the perpetual method for their merchandise inventory. At year end the inventory count was $1,500,000 but the merchandise inventory general ledger account balance was $1,700,000. Net realizable value of the inventory at year end was calculated to be $2,000,000. E. A short term note receivable was issued on September 1 for the amount of $10,000. The terms of the note were as follows: 6 months note at 3% interest. F. Office supplies inventory was counted at the end of the year and was found to be $10,500. The general ledger account balance is $20,000. G. We found an invoice for vehicle expense in the amount of $3,000. This invoice was not recorded in our records