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Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2021 . The transactions during 2021 have been journalized and posted The following data are avalable to determine adjusting journal entries. a. The unadjusted balance in Supplies was $820 at December 31,2021 The unadjusted balance in Supplies Expense was $0 at December 31.2021 A year-end count showed $100 of supplies on hand: 6. Wages earned by employees during December 2021. unpaid and unrecorded at December 31.2021, amounted to $3,400. The last paychecks were issued December 28 , the next payments will be made on January 6,2022. The unadjusted balance in Salaries and Wages Expense was $37.000 at December 31 : 2021 c A portion of the store's basement is now being rented for $1,070 per month to K Frey. On November 1, 2021, the store collected six montis rent in odvonce from Frey in the amount of $6,420. It was credited in full to Deferted Revente when colected The unadjusted balance in Rent Revenue was $0 at December 31,2021 d. The store purchased delivery equipment at the becinning of the yed the estinated depresfotion tor 2021 is $1700, although none has been recorded yet e On December 31,2021 the unadjusted balance in Prepaid insurance Was 52820 . This Wos the amount paid in the middie of the year for a two-year insurance policy with coverage beginning on Jufy 1.2021 The unacilusted bafance in lnsurance Expense was. $510. Which was the cost of insurance fiom January 130 June 30,2021 t. Joworskis store did wome ska repair work for Fley, At the end or Decembet 31.2021 Fiey nad not paid for work completed amounting to 5720 , this amount has not yet been tecordec os Sevice Revenue collection is expected dunng January 2022 Required: For each situation, prepare the adjusting joumbl entry tinat Jaworsin's should iecord at Deccember 31,2021 af no entry is required for o trensection/event, select "No Journol Entry Required" in the first account fleld