Read the rest Requirement 1. Journalize the adjusting entries on December 31 (Record debits first, then crede Select the a. As of December 31. Fanolton had $900 of Prepaidance remaining Date Accounts and Explanation Debit Credit a) Dec 31 Parchet Unadjust Decembar 2020 Balance Account Title Debit Credit Cash $ 11.900 Accounts Receivable 13.100 Prepaid insurance 1.500 Office Supplies 1 200 Building 300.000 $ Accumulated Depreciation Building 130 000 Accounts Payable 1.500 Salaries Payable Unearned Revenue 2.400 Farrelto, Capital 212.540 Farrollo, Withdrawals 1.800 Service Reven 16 500 Salaries Expense 3.100 Instance Expense Depreciation Expense--Building Advertising Expense Supplies Expres Total 5 411420 413,000 Done