You are given the following information: a. b. c. d. The prepaid insurance account shows a debit balance of $4,680, representing the cost of a three-year fire insurance policy that was purchased on October 1 of the current year. The office supplies account has a beginning debit balance of $800. During the year, $3,200 in supplies were purchased. A year-end inventory count reveals $160 of supplies still on hand. On December 1 of the current year, the company received $6,000 in cash from another company that is renting office space in the company's building. The payment, representing rent for December and January, was credited to unearned revenue. On October 1 of the current year, the company lent $180,000 to another company. A note was signed with principal and 8% interest to be paid on September 30 of the next year. Required: Record the December 31 adjusting entries in the general journal. Assume that December 31 is the end of the annual accounting period. (Explanations are not required) Date a oct oct b d General Journal Dr. Cr. $4,680 41680