Record the following year$-$end adjustments in the General Journal of Spencer

Distributing Co$.$ on December $31,20.$

$($a$)$ The Insurance Prepaid account includes the following expired insurance

coverage: $$250$ on stock, $$300$ on the building, and $$150$ on furniture

and equipment.

$($b$)$ The Unearned Rent Revenue account shows a balance of $$1,600$ that

includes $$800$ for January of the new year.

$($c$)$ The Advertising Prepaid account includes $$750$ used up in the current

year.

$($d$)$ Salaries accrued but not yet paid on December $31,$ $$2,700.$