T 4: Adjusting Entries the adjusting entries for the month of December. Explanations are not required. Refer to rt of Accounts for account titles. Accrued Salaries Expense of $3,700. Date Accounts Debit Credit Nov. 30 Depreciation in the amount of $300 was recorded on the furniture. Accounts Debit Date Credit Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,100 was paid for on December 1. to search Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,100 was paid for on December 1. Date Accounts Debit Credit Office Supplies used during the month, $70. Date Accounts Debit Credit Unearned Revenue earned during the month, $100. Debit Credit Date Accounts o