Mr. Allan Poe operates an advertising business called Advertising General. He had the following adjustments for the month of December 2022. Dec 31 Recognized $1,780 insurance expense used for the month. A 30-day contract was started on December 15. The customer will pay $6,580 at the end of the contract in January. Half of the contract was completed by the end of the month. Accrue the revenue Dec 31 earned by the end of December. Dec 31 Depreciation for the month is $700. Dec 31 Salaries for employees have accrued by $3,360 by the end of the month. Dec 31 An annual magazine subscription was prepaid on December 1, 2022 for $336. By December 31, one issue had been received. Date Account Title and Explanation Debit Credit 2022 Dec 31 To record insurance expense for the month Dec 31 To accrue revenue earned Dec 31 To record depreciation for the month Dec 31 To accrue salaries Dec 31 To record one month of subscriptions