Prepare the adjusting entries for the following data for the year ended December 31, 2020. All journal entry dates would be December 31, 2020 to reflect the end of the period. "Pay careful attention to the dates given below." 1. Office equipment was purchased January 1, 2020. Office equipment depreciated $3,000 per year. 2. A two-year insurance policy was purchased on June 1, 2020 in the amount of $2,400. 3. Office supplies account had a balance of $750 on January 1, 2020 and additional supplies were purchased during the 2020 for $2,000. A physical count of office supplies revealed $1,500 on hand on December 31, 2020. 4. The amount of rent received in advance was $1,500. As of December 31, 2020, there was $750 that remains unearned. 5. Salaries were accrued for $900 on December 31, 2020. 6. Unbilled fees for services performed amounted to $1,200 on December 31, 2020. D Account Description Debit Credit