Based on the following selected data, joumalize the adjusting entries as of December $31,20$ Y $8$ on page $23$ of the journal:$*$

Estimated uncollectible accounts at December $31,$$$16,000,$ based on an aging of accounts receivable. The balance of Allowance for Doubtful Accounts at December $31$ was $$2,000($debit$).$

a$.$ The physical inventory on December $31$ indicated an inventory shrinkage of $$3,300.$

b$.$ Prepaid insurance expired during the year, $$22,820.$

c$.$ Office supplies used during the year, $$3,920.$