Shown bellow is the 2019 trial balance for Orange Company, before adjustments. Orange Company records adjustments annually. Additional information: A two-year insurance policy was purchased on January 1, 2018, for $2,400. Equipment was purchased for $30,200, with a salvage value of $200, on January 1, 2017. It's expected useful life is six years. Orange Company uses the straight-line method to calculate depreciation. Supplies remaining at the end of the year are valued at $250. At year end, $500 in wages were owed to employees. On the template provided, journalize the year-end adjusting entries for: (a) insurance (b) depreciation of equipment (c) supplies (d) accrued wages Orange Company Trial Balance December 31, 2019 Account Title Debit Credit Cash 19,780 Accounts Receivable 5,500 Supplies 1,500 Prepaid Insurance 1,400 28,200 Equipment Accumulated Depreciation-Equipment Accounts Payable Wages Payable Owner Capital 7,000 5,520 Owner Drawing 39,000 Service Fees 4,000 20,000 10,000 Wages Expense Rent Expense Utilities Expense Supplies Expense Insurance Expense Depreciation Expense-Equipment 900 240 Totals 71,520 71,520 Date Accounts Debit Credit