The unadjusted frial bulance or tubs films corporation includes the follewing account balances at Oecemter 31, 2015, its fiscal year-end. Assume al accounts have normal debit orcredit balances as applicable. Prepare all necesisary adjusting entries at December 31 , \begin{tabular}{|c|c|} \hline Propald Hent & $1,500 \\ \hline \multicolumn{2}{|l|}{ Unusind Supplies: } \\ \hline Equlponent & 2,400 \\ \hline Unearned Advertising levenue & 1,000 \\ \hline Inuirhese Expense & 900 \\ \hline Supplie Experse & 600 \\ \hline Telophane Expense & 825 \\ \hline Wages Expense & 15,000 \\ \hline \end{tabular} A phyecal count of supplis indicates that $100 of wpplies have not been used at December 31. A $75 telephone bill for Oecember hu been received but not recorded. One dev of waes umounting to $125 remains unpald and unrecorded at December 31; the amsurt will be included with the first friday parment in lanuary. The easiprgegt was purchased December 1 i it is erpected to lavt 2 vears. No depreciation has yet beerivecorded The prepaid fent is for three monthe December 2015, fanuary 2016, and february 2016. Hal of the unearned advertising has been earned at December 31. The $900 bulance in insurance Expence is for a one vear policy, effective Augus 1,2015 . \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ tukas Filmi Corp } \\ \hline \multicolumn{4}{|c|}{ General Journal } \\ \hline Transection Letter & Entry Description & Debit & Credit \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline 31. & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & - & & \\ \hline & & & \\ \hline & +1 & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & {[} & & \\ \hline & +2 & & \\ \hline & & & \\ \hline \end{tabular}