Prior to adjustments, Whispering Winds Corp. has the following balances in selected accounts on December 31,2022. All the accounts have normal balances. Whispering Winds Corp, debits prepayments to expense accounts when paid, and credits unearned revenues to revenue accounts when received. The following information below has been gathered at December 31,2022. 1. Whispering Winds Corp. paid $2,700 for 12 months of insurance coverage on June 1,2022. 2. On December 1, 2022, Whispering Winds Corp. collected $39,200 for consulting services to be performed from December 1 . 2022. through March 31, 2023. 3. A count of supplies on December 31,2022 , indicates that supplies of $882 are on hand: Prepare the adjusting entries needed at December 31, 2022. Adjustments are prepared annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually)