Roland Company began operations on December 1 and needs assistance in preparing December 31 financial statements, including its year-end adjustments. The Tableau dashboard is provided to assist in the work. Selected December-January Transactions Purchased Insurance Started Work for Telo Dec. 31 Year-End Dec 1 Dec 7 Dec 13 Dec 24 Jan 5 Jan 12 Purchased Supplies Received Cashin Advance Weges Paid Additional Information as of December 31 Telo Job Completion at Year-End ABX Job Completion at Year-End Telo 60% Complete ABX 25% Complete for Tels Supplies Remaining at Year-End Wages Earned By Workers but not yet Paid at Year-End +obleau 1. Record (e) the prepayment of insurance on December 1 and (b) the adjusting journal entry for prepaid insurance on December 31. 2. Record (a) the advance payment from ABX and (b) the adjusting journal entry to unearned revenue on December 31