Journalize the necessary year-end adjusting entries based on the following account balances before adjustments. a. The inventory of supplies on hand at December 31,20, was $230. b. The 4-month insurance premium of $1,800 was purchased on December 1 , 20. c. 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