Current Attempt in Progress Prepare adjusting entries for the following transactions of the Blue Spruce Ice Cream Shoppe for the year ending December 31, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) 1. The beginning balance in the supplies account was $410. Supplies totaling $3,198 were purchased during the year. At the end of the period, an inventory counted $205 of supplies on hand. 2. The business rented a storage unit on July 1 and prepaid the $1,932 annual rental fee. 3. On April 1, the company borrowed $12,000 on a 6.0%, 9-month note, which is due January 1, 2026. No. Account Titles and Explanation 1. 2. 3. Debit Credit