Journalize the necessary year-end adjusting entries based on the following account balances before adjustments. Trial Balance (partial) December 31, 20- Account Title Credit Cash Debit 12,340 2,100 1,800 34,000 Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Wages Expense Insurance Expense Equipment 8,000 6,430 17,333 3,800 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, two years ago. It has a useful life of eight years and a salvage value of $2,000. Straight-line depreciation was used to compute depreciation at the end of last year. 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 DEBIT CREDIT 1 a. The inventory of supplies on hand at December 31, 20--, was $230. The 4-month insurance premium of $1,800 was purchased on December 1, 20- The $34,000 of equipment was purchased on January 1, two years ago. It has a useful life of eight years and a salvage value of $2,000. 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 POST. ) DATE DESCRIPTION REF DEBIT CREDIT 1 a. 7 d. _