Help Save & Exit Hoffman, Incorporated adjusts its books each month but closes its books at the end of the year. The company's unadjusted trial balance at March 31 is as follows: Credit Debit $ 10,980 9,680 1,360 3,360 29,400 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation: Equipment Unearned Service Revenue Capital Stock Retained Earnings Dividends Service Revenue Earned Salaries Expense Utilities Expense Rent Expense Totals $ 11,760 6,800 5,500 23,700 1,620 18,790 8,100 450 1,600 $ 66,550 $ 66,550 On March 1, Hoffman paid in advance for four months' Insurance. The necessary adjusting entry at March 31 Includes which of the following