Use the following information from the Adjustments columns of a 10-column work sheet. Number 109 124 128 Account Title Interest receivable. Office supplies Prepaid insurance 164 Accumulated depreciation-Office equipment 209 409 612 620 637 650 Salaries payable Interest revenue Depreciation expense-Office equipment Office salaries expense Insurance expense Office supplies expense Totals Prepare the necessary adjusting journal entries (a) through (e). Unadjusted Trial Balance Debit Credit Adjustments Debit (d) $644 (c) 3,300 (e) 724 (a) 991 (b) 1,741 $ 7,400 Credit (b) $ 1,741 (a) 991 (c) 3,300 (e) 724 (d) 644 $ 7,400 Adjusted Trial Balance Debit Credit a. record insurance expense for office equipment and store equipment b. record office supplies expense c. record the depreciation of office equipment d. record the accrual interest income. e. record the accrual of office salarie expense