Requirement 1. Journalize the adjusting entries using the letter and December 31 date in the date column. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Used office supplies of $1,700. Date Accounts and Explanation Debit Credit (a) Dec. 31 (1) (2) (3) |(4) (5) b. Used prepaid insurance of $580. Date Accounts and Explanation Debit Credit (b) Dec. 31 (6) (7) (8) (9) (10) c. Depreciated equipment, $500. Date Accounts and Explanation Debit Credit (c) Dec. 31 (11) (12) (13) (14) (15) d. Accrued salaries expense of $310 that hasn't been paid yet. Date Accounts and Explanation Debit Credit (d) Dec. 31 (16) (17) (18) (19) (20) e. Earned $400 of unearned revenue. Date Accounts and Explanation Debit (e) Dec. 31 (21) (22) (23) (24) (25) 3: Unadjusted trial balance All Mopped Up Company Unadjusted Trial Balance December 31, 2024 Balance Debit Credit Account Title Cash $ 800 2,000 600 30,000 $ 2,000 Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Jane, Capital Jane, Withdrawals 2,400 700 15,300 5,000 Service Revenue 25,000 Salaries Expense 7,000 Supplies Expense Depreciation Expense-Equipment Insurance Expense $ 45,400 $ 45,400 Total 4: More Info During the 12 months ended December 31, 2024, All Mopped Up: a. Used office supplies of $1,700. b. Used prepaid insurance of $580. Depreciated equipment, $500. d. Accrued salaries expense of $310 that hasn't been paid yet. e. Earned $400 of unearned revenue. C