Kiss the Chef Co., a cooking school, purchased a two-year insurance policy on April 1, 2017, paying cash of $7,680. Its year-end is December 31. a. Record the journal entry on April 1, 2017. b. How many months are between April 1, 2017 and December 31, 2017? Record the adjusting entry on December 31, 2017. C. How many months are between January 1, 2018 and December 31, 2018? Record the adjusting entry on December 31, 2018. d. How many months of the insurance policy are left in 2019