Make your own Journal Entries (debits & credits) for the following typical type of adjustments to accounts (use your own numbers): 1) adjust a co's Prepaid Insurance account at year-end 2) recognize an accrued Liability and corresponding Expense at year-end 3) recognize Depreciation Exp at year-end 4) adjust a co's Unearned Revenue account at year-end Note: include explanations with your adjusting entries