Preparing Accounting Adjustments Selected accounts of Portage Properties, a real estate management firm, are shown below as of January 31, before any accounts have been adjusted. All accounts have normal balances Prepaid Insurance $3.240 Supplies 1.540 Office Equipment 6.240 Unearned Rent Revenue S.550 Salaries Expense 2323 Rent Revenue 13.250 Portage Properties prepares monthly financial statements (a) Prepaid insurance represents a two-year premium paid on January 1, (b) Supplies of $710 were still available on January 31 ( Office equipment is expected to last eight years (or 96 months) (d) Earlier this month, on January 1, Portage collected $5,550 for six months' rent in advance from a tenant renting space for $925 per month (e) Salaries of $490 have been earned by employees but yet not recorded as of January 31 Prepare journal entries for each of parts a through e. Account Debit Credit 0 0 0 0 To record insurance expense (b) 0 0 . . 0 0 To record supplies used > (c) 0 > 0 0 To record depreciation (d) 0 0 0 0 To record advance rent revenue earned (e) 0 0 0 0 To accrue salaries Please answer all parts of the