PART 4: Adjusting Entries Record the adjusting entries for the month of December. Explanations are not required. Refer to the Chart of Accounts for account title Accrued Salaries Expense of $1,800. Date Accounts Debit Credit Depreciation in the amount of $100 was recorded on the furniture. Date Accounts Debit Credit Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,500 was paid for on December 1. Date Accounts Debit Credit Office Supplies used during the month, $120. Date Accounts Debit Credit