Zavier Company must make three adjusting entries on December 31, 2016

Supplies used, $11,000; (supplies totaling $18,000 were purchased on December 1,2016, and debited to the supplies account).

Expired insurance, $8,200; on December 1, 2016, the firm paid $49,200 for six months' insurance coverage in advance and debited Prepaid Insurance for this amount.

Depreciation expense for equipment, $5,800.