Requirement #4: Prepare adjusting entries using the following information in the General Journal below. Show your calculations! a) One month's insurance has expired. b) The remaining inventory of landscaping supplies is $388. c) The estimated depreciation on landscaping equipment is $140. d) The estimated income taxes are $80. General Journal Date Description(Account Name) Debit Credit 8/1/2012 Insurance Expense 200 2400/12 Prepaid Insurance 200 Supply Expense 392 780-388 Landscape Supply 392 Depreciation Expese 140 no calc Accuulated Depreciation 140 Tax Expense 80 no calc Tax Payable 80 Requirement #5: Post the adjusting entries to the General Ledger T-accounts and compute adjusted balances. Just add to the balances that are already listed.