Record the December 31 adjusting entries for the following transactions and events in general journal form. Assume that December 31 is the end of the annual accounting period. a. The Prepaid Insurance account shows a debit balance of $2,340, representing the cost of a four-year fire insurance policy that was purchased on October 1 of the current year and has not been adjusted to-date. b. The Store Supplies account has a debit balance of $525; a year-end inventory count reveals $60 of supplies still on hand. c. Estimated depreciation on store equipment is $925. d. Accrued salaries amount to $1,625. Use the attached template to record your journal entries. Your journal entries will be graded based on accuracy and completness. Once you are complete, upload your answer to Connect following the instructions given.