Record the adjusting entries for the month of December. Explanations are not required. Refer to the Chart of Accounts for account titles.

0 Pearson ACT Corporations i actpearsoncmg.com/activity/O/4/'l Accrued Salaries Expense of $4,700. Date Accounts Depreciation in the amount of $200 was recorded on the furniture. Date Accounts Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,200 was paid for on December 1. Date Accounts 0 Pearson ACT Corporations i actpearsoncmg.com/activity/0/4/'l Office Supplies used during the month, $130. Date Accounts Unearned Revenue earned during the month, $300. Date Accounts Accrued Service Revenue, $1,500. Date Accounts