The unadjusted trial balance of Ervine Inn Company at December 31, 2024, and the data needed for the adjustments follow Requirement 1. Journalize the adjusting entries on December 31. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. As of December 31, Ervine had $300 of Prepaid Insurance remaining Date (a) Dec 31 Accounts and Explanation b. At the end of the month, Ervine had $400 of office supplies remaining Date: (b) Dec 31 Accounts and Explanation c. Depreciation on the building is $3,400 Date (c) Dec 31 Debit Credit Debit Credit Accounts and Explanation Debit Credit d. Ervine pays its employees weekly on Friday. Its employees earn $1,500 for a five-day workweek. December 31 falls on Tuesday this year. Date (d) Dec. 31 Accounts and Explanation Debit Credit