You assembled the following data in January 2020 possibly related to transactions in December 2019: 1. A utility invoice dated January 4, 2020 for $600 was received for electricity December 1, 2019 to December 31, 2019. 2. Depreciation for the equipment for the month was $100. 3. Supplies existing at December 31, 2019 totaled $400. 4. Interest on the bank loan for the month was $150, no payment has been made. 5. An adjusting entry may be required for the insurance policy. 6. An adjusting entry may be required for salaries. Journalize the above adjustments in proper Journal entry form (excluding explanations) (12 Points)