The Ohio Auto Parts has the following selected balances on its December 31, 2021 unadjusted trial balance: Account Debit Credit Cash $ 15,900 $ Office supplies 3,600 Prepaid insurance 5,820 Accounts payable 14,300 Common stock 75,900 Rent expense 9,800 Insurance expense 3,150 Office supplies expense 500 On August 1, 2021, the Ohio Auto Parts paid $5,820 for an insurance policy for the period August 1, 2021 through July 31, 2022. This is the only insurance policy that the Ohio Auto Parts has in effect at December 31, 2021. Prepare the Ohio Auto Parts' adjusting journal entry in good form at December 31, 2021