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Journalize the adjusting entry needed at December 31 , the end of the current accounting year, for each of the following independent cases affecting Mountain Mania, Inc. No other adjusting entries have been made for the year. (Record debits first, then credits. Exclude explanations from any joumal entries.) (Click the icon to view the independent cases.) a. Prior to making the adjusting entry on December 31 , the balance in Prepaid insurance is $4,200. Mountain Mania, Inc. pays liability insurance each year on November 1. More info a. Prior to making the adjusting entry on December 31, the balance in Prepaid insurance is $4,200. Mountain Mania, Inc., pays liability insurance each year on November 1. b. Mountain Mania, Inc., pays employees each Friday. The amount of the weekly payroll is $12,500 for a five-day workweek. December 31 , the fiscal year-end, is a Monday. c. Mountain Mania, Inc., received notes receivable from some customers for services provided. For the current year, accrued interest amounts to $640 and will be collected next year. d. The beginning balance of Supplies was $1,800. During the year, $3,500 of supplies were purchased. At December 31 , the supplies on hand total $2,600. e. During the year, Mountain Mania, Inc., received $9,100 in advance for services to be provided at a later date. As of December 31, Mountain Mania, Inc., earned $6,900 of the total fees received in advance during the current year. f. Depreciation for the current year includes Vehicles, $2,770, and Equipment, $1,800. a. Prior to making dania, Inc. pays liability if