Make adjusting entries for Mookie The Beagle Coach at February 28, 2023, using the following information. 1. ADJ1: One month of liability insurance has expired as of February 28, 2023. 2. ADJ2: A count of office supplies revealed $400 of supplies on hand at February 28, 2023. 3. ADJ3: On 02/27/2023 Mookie The Beagle Coach invoiced Angel Merriman $900 and recorded sales of $900 for an agility training class for Kuno that will not occur until March. Because we are using the accrual basis, at February 28, 2023, the $900 amount should be recorded as Unearned Revenue since it will not be earned until the month of March