Selected accounts of Johnson Company are shown below as of October 31, 2011 before any adjusting entries have been made for the month of October. Johnson Company prepares adjusting entries on a monthly basis. Debit Credit Office Supplies $1,000 Accounts Receivable 7,000 Prepaid Insurance 3,600 Office Furniture 9,600 Accumulated Amortization - Office $1,600 Furniture Unearned Revenue Revenue 2,000 9,000 Amortization Expense Insurance Expense