please help its 2 parts

On December 31 of Year 1 the Supplies account showed a balance of $2,800. During Year 2, purchases of supplies amount to $8,000. An inventory of supplies on December 31 of Year 2 showed a current balance of $4,000. For the following two separate cases, prepare the adjusting entry on December 31 of Year 2, and determine the balance of Supplies on December 31 of Year 2. a. Purchases of supplies were debited to Supplies. b. Purchases of supplies were debited to Supplies Expense. Balance of Supplies at year-end: \$ Balance of Supplies at year-end: \$ On December 31 of Year 1 the Prepaid Insurance account showed a debit balance of $7,200, which was for coverage for the three months, January through March of Year 2. On April 1 of Year 2 the company purchased another policy covering a two-year period starting from that date. The two-year premium of $76,800 was paid and debited to Prepaid Insurance. a. Prepare the adjusting entry required on December 31 of Year 2 to account for insurance expense for the entire year. No other adjusting entry was made during this year. b. What is the balance in the Prepaid Insurance account on December 31 of Year 2? Balance of Prepaid Insurance at year-end: \$