The following is the unadjusted trial balance for Switzer Inc. at its year end, October 31 . The company adjusts its accounts annually, and presents its financial statements under IFRS. Instructions: Prepare the applicable year-end adjusting journal entries using the information from the trial balance and the additional details proved. 1. The one-year insurance policy was purchased on June 1,2021 for $6,360. 2. A count of supplies on at year-end revealed \$1,200 of supplies on hand. 3. The allowance for doubtful accounts is estimated to be 5% of accounts receivable. 4. The physical count of inventory done on August 31 shows the following