Record the adjusting entries for the month of December. Explanations are not required. Refer to the Chart of Accounts for account titles. Accrued Salaries Expense of $1,700 Date Accounts Debit Credit Depreciation in the amount of $200 was recorded on the furniture Date Accounts Debit Credit Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,400 was paid for on December 1 Date Accounts Debit Credit Office Supplies used during the month, $110 Date Accounts Debit Credit