The unadjusted trial balance of Irvine Inn Company at December 31, 2010, and the data needed for the adjustments follow. (Click the icon to view the unadjusted trial balance.) (Click the icon to view the adjustment data) Read the requirements Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. As of December 31, Irvine had $1,100 of Prepaid Insurance remaining Date Accounts and Explanation Debit Credit (a) Dec 31 Insurance Expense 2,100 Prepaid Insurance 2,100 To record insurance expense. b. At the end of the month, Irvine had $1,000 of office supplies remaining, Date Accounts and Explanation (b) Dec. 31 Debit Irvine Inn Company Unadjusted Trial Balance December 31, 2016 Balance Account Title Debit Credit Cash $ 14,100 Accounts Receivable 12,300 Prepaid Insurance 3.200 Office Supplies 1.700 Building 415.000 Accumulated Depreciation-Building $ 240,000 Accounts Payable 1,820 Salaries Payable Unearned Revenue 2.800 Calco, Capital 192.940 Calco, Withdrawals 2.500 - Service Revenue 14.900 Salaries Expense 2.700 Insurance Expense Depreciation ExpenseBuilding Advertising Expense 980 Supplies Expense Total $ 452,460 $ 452,460 Credit Print Done Choose from any list or enter any number in the input fields and then click Check