Prepare journal entries to record the first subsequent cash transaction in 2020 for parts c and e. Journal entry worksheet Record the payment of accrued and current salaries. Note: Enter debits before credits. Problem 3-2A Preparing adjusting and subsequent journal entries LO P1, P2, P3, P4 Amez Company's annual accounting period ends on December 31, 2019. The following Information concerns the adjusting entrles to be recorded as of that date. a. The Office Supplles account started the year with a $3,850 balance. During 2019 , the company purchased supplies for $15,901, which was added to the Office Supplles account. The inventory of supplies avalloble at December 31,2019, totaled $3,388. b. An analysis of the company's insurance pollieles provided the following facts. The total premlum for each policy was pald in full (for all months) at the purchase date, and the Prepold Insurance account was deblted for the full cost. (Year-end adjusting entries for Prepald Insurance were properly recorded in all prior years) c. The company has 15 employees, who earn a total of $1,500 in salaries each working day. They are paid each Monday for their work In the five-day workweek ending on the previous Friday. Assume that December 31, 2019, is a Tuesday, and all 15 employees worked the first two days of that week. Because New Year's Day is a pald holiday, they will be pald salaries for five full days on Monday, January 6,2020. d. The company purchased a bullding on January 1, 2019. It cost $925,000 and is expected to have a $45,000 salvage value at the end of its predicted 25-year life. Annual depreciation is $35,200. e. Since the company is not large enough to occupy the entire bullding it owns, it rented space to a tenant at $2,600 per month. starting on November 1, 2019. The rent was paid on time on November 1, and the amount received was credited to the Rent Earned account. However, the tenant has not paid the December rent. The company has worked out an agreement with the tenant, who has promised to pay both December and January rent in full on January 15. The tenant has agreed not to fall behind again. t. On November 1 , the company rented space to another tenant for $2,356 per month. The tenant pald flve months' rent in advance on that date. The payment was recorded with a credit to the Unearned Rent account. Assume no other adjusting entries are made during the year