Use the following information from the Adjustments columns of a 10-column work sheet. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet and Statement of Owner's Equity No. Account Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. 109 Interest receivable (d) $ 773 124 Office supplies (b) $ 1,939 128 Prepaid insurance (a) 1,189 164 Accumulated depreciationOffice equipment (c) 3,300 209 Salaries payable (e) 853 409 Interest revenue (d) 773 612 Depreciation expenseOffice equipment (c) 3,300 620 Office salaries expense (e) 853 637 Insurance expense (a) 1,189 650 Office supplies expense (b) 1,939 Totals $ 8,054 $ 8,054 Prepare the necessary adjusting journal entries (a) through (e). 1-Record insurance expense for office equipment and store equipment. Note: Enter debits before credits. Transaction General Journal Debit Credit (a) 2- Record office supplies expense. Note: Enter debits before credits. Transaction General Journal Debit Credit (b) 3- Record the depreciation of office equipment. Note: Enter debits before credits. 4-Record the accrual of interest income. Note: Enter debits before credits. 5-Record the accrual of office salaries expense. Note: Enter debits before credits.