Prepare December 31 year-end adjusting journal entries, needed, for the following items. a. b. Cash of $3,600 was collected on November 1 of the current year, for three months of services yet to be performed. Unearned Service Revenue was credited when the cash was received. The company initially records payments of all insurance premiums as Prepa Insurance. The unadjusted trial balance at year-end shows a balance of $2,500 in Prepaid Insurance. A review of insurance policies reveals that $700 of insurance is unexpired. Depreciation on the building for the current year is $4,000. At year-end, the company received a utility bill for December's utility usage of $200 that will be paid in early January. The Supplies account shows a balance of $900, but a count of supplies reveals only $200 on hand at year-end. Employees work Monday through Friday, and salaries of $2,000 per week are paid each Friday. The company's year-end falls on Tuesday. d. e. f. A - B I U - E = = Date Account Name & Explanation Debit Credit