Unadjusted Trial Balance December 31, 202X Cash Accounts Receivable Office Supplies Prepaid Insurance Accounts Payable John Runners, Capital John Runners, Withdrawals Fee Revenue Advertising Expense Utilities Expense Wages and Salaries Expense $9,000 3,600 950 2,000 3.900 7,500 1,300 8,700 550 400 2,300 a. During the year, $500 of the insurance policy has expired. What is the adjusting journal entry?