prior to adjusments $,$ carla vista company has the following balances in selected accounts on decemeber $31,2022$ service revenue $42,000$ insurance expense $2,220$ supplies expense $2,220$ all the accounts have normal balances carla vista company debit prepayments to expense accounts when paid and credits unearned revenues to revenue accounts when received the following information below has been gathered at December $3120221.$ carla vista company paid $2,220$ for $12$ months of insurance coverage on June $120222.$ on December $12022$ cara vista company collected $42,000$ for consulting services to be performed from December $12022$ through march $2120233.$ a count of supplies on December $312022$ indicates that supplies of $$600$ are on hand. prepare the adjusting entries needed at december $312022$ adjustments are prepared annually.