Please complete the journal..

These are all the information you need to solve it.

only two lines of journal.

Instructions Chart of Accounts X A one-year insurance policy was purchased on June 1 for $2,520. CHART OF ACCOUNTS Required: General Ledger Prepare the adjusting entry on December 31. Refer to the Chart of Accounts for exact wording of account titles. ASSETS REVENUE 11 Cash 41 Fees Earned General Journal X 12 Accounts Receivable 13 Supplies EXPENSES Prepare the adjusting entry on December 31. Refer to the Chart of Accounts for exact wording of account titles. 14 Prepaid Insurance 51 Advertising Expense 16 Office Building 62 Insurance Expense PAGE 1 17 Accumulated Depreciation-Office 53 Interest Expense JOURNAL Building 54 Wages Expense 55 Supplies Expense DATE DESCRIPTION POST. REF. DEBIT CREDIT LIABILITIES 56 Utilities Expense 1 21 Accounts Payable 57 Depreciation Expense 7 22 Notes Payable 59 Miscellaneous 23 Unearned Fees Expense 24 Wages Payable 25 Interest Payable EQUITY 31 Owner, Capital 32 Owner, Drawing