The following information is provided for Robson's Cleaning services as at 31 December 2021, the second month of operations for the business. 1. The business owed its two casual employees $600 each for working the last week of December. The employees had not been paid as at the 31st December 2021. 2. During December 2021 cleaning supplies totalling $1,560 were purchased for cash. On December 31st, $260 worth of supplies were still on hand. 3. The business purchased a 12-month insurance policy on December 31st for next year costing $1,200. 4. Monthly depreciation on the cleaning equipment is $400. 5. The business performed cleaning services on December 31st in relation to $3,300 of revenue received in advance from customers during November 2021. Required: a) Prepare the adjusting journal entries that relate to each of the above transactions as at 31 December 2021 (10 marks). Narrations ARE NOT required. b) Distinguish between the two types of adjusting entries and provide an example of each type of entry (2 marks). A BUI III Part a) Date Account Name Debit Credit 855