Prepaid Insurance which has expired $500. Ending Supplies Inventory is $400. Fees earned but not yet received is $3,000. Depreciation on the Office Equipment for December, $4,000. c) Journalize the adjusting entries using the worksheet as a basis. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Account Title } & DR & CR \\ \hline & & & \\ \cline { 2 - 4 } & & & \\ \hline \end{tabular}