Use the following information from the Adjustments columns of a 10-column work sheet. No. Account Title 109 Interest receivable 124 Office supplies 128 Prepaid insurance 164 Accumulated depreciation-Office equipment 209 Salaries payable 409 Interest revenue 612 Depreciation expense-Office equipment 620 Office salaries expense 637 Insurance expense 650 Office supplies expense Totals Dr. Unadjusted Trial Balance Cr. Adjustments Dr. Cr. Dr. Adjusted Trial Balance Cr. Dr. Cr. Income Statement Balance Sheet and Statement of Owner's Equity Cr. Dr. (d) $ 711 (b) $1,844 (a) 1,094 Prepare the necessary adjusting journal entries (a) through (e). View transaction list Journal entry worksheet 2 3 4 5 (c) 3,300 (e) 791 (d) 711 (c) 3,300 (e) 791 (a) 1,094 (b) 1,844 $7,740 $7,740 Record insurance expense for office equipment and store equipment. Note: Enter debits before credits. Transaction (a) General Journal Debit Credit Record entry Clear entry View general journal >