Three: (16 points) You are given the following information: The prepaid insurance account shows a debit balance of $2,340, representing the cost of a three-year fire insurance policy that was purchased on October 1 of the current year b. The office supplies account has a beginning debit balance of $400 During the year, $1,600 in supplies were purchased. A year-end inventory count reveals $80 of supplies still on hand On December 1 of the current year, the company received $3,000 in cash from another company that is renting office space in the company's building. The payment, representing rent for December and January, was credited to unearned revenue d. On October 1 of the current year, the company lent $90,000 to another company. A note was signed with principal and 8% interest to be paid on September 30 of the next year Required: Record the December 31 adjusting entries in the general journal. Assume that December 31 is the end of the annual accounting period. (Explanations are not required)