Journalize the necessary year-end adjusting entries based on the following account balances before adjustments. 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 a. The inventory of supplies on hand at December 31, 20-, was $230. b. C. The 4-month insurance premium of $1,800 was purchased on December 1, 20- The $34,000 of equipment was purchased on January 1, three years ago. It has a salvage value of $2,000 and a useful life of 8 years. Straight-line depreciation was used to compute depreciation at the end of last year. d. Wages accrued at December 31, 20--, were $3,700. Omit explanations. If an amount box does not require, leave it blank. Page: 1 DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 a. 2 1 2