Journalize the necessary year-end adjusting entries based on the following account balances before adjustments Evergreen Company Trial Balance (partial) December 31, 20- Account Title Debit Credit Cash 12,340 Supplies 2,100 Prepaid Insurance 1,800 Equipment 34,000 Accumulated Depreciation Equipment 8,000 Accounts Payable 6,430 Wages Expense 17,333 Insurance Expense 3,800 Data The 4-month insurance premium of $1,800 was purchased on December 1, 20 You must select ALL the necessary entries for the adjustment Or Insurance Expense $450 Dr. Prepaid Insurance $450 Dr. Insurance Expense $450 Cr. Prepaid Insurance $450 No adjustment entries needed. C. Cash