Use the following information from the Adjustments columns of a 10-column work sheet. Adju Unadjusted Trial Balance Debit Credit bebit Number 109 124 128 164 209 409 612 620 637 650 Account Title Interest receivable office supplies Prepaid insurance Accumulated depreciation office equipment Salaries payable Interest revenue Depreciation expense-office equipment office salaries expense Insurance expense Office supplies expense Totals Ndjustments Debit Credit (d) $ 612 (b) $ 1.691 (a) 941 (0) 3,300 (0) 692 (d) 612 (c) 3,300 (o) 692 (a) 941 b) 1.691 $. 7.236 $ 7,236 Prepare the necessary adjusting journal entries (a) through (e). Journal entry worksheet 1 2 3 4 5 Record insurance expense for office equipment and store equipment. Note: Enter debits before credits. Debit Credit General Journal Transaction (a) View general journal Clear entry Record entry Journal entry worksheet Record the depreciation of office equipment. Note: Enter debits before credits. Transaction General Journal Debit Credit (c) Record entry Clear entry View general journal Journal entry worksheet 1 Record the accrual of office salaries expense. Note: Enter debits before credits. General Journal Debit Credit Transaction (e) Clear entry View general journal Record entry