I need help solving this problem and further explanation on how to do part B. I know chegg study has the same question with an explanation for the "months coverage" but I still don't understand how to get the "Months active in fiscal year" that is shown on step 3. Thank you. I need help with this problem.

Problem 3-2B Preparing adjusting and subsequent journal entries P1P2P3P4 Natsu Company's annual accounting period ends on October 31, 2019. The following information concerns the adjusting entries that need to be recorded as of that date. Entries can draw from the following partial chart of accounts: Cash; Rent Receivable; Office Supplies; Prepaid Insurance; Building; Accumulated Depreciation-Building; Salaries Payable; Unearned Rent; Rent Earned; Salaries Expense; Office Supplies Expense; Insurance Expense; and Depreciation Expense-Building. a. The Office Supplies account started the fiscal year with a $60o balance. During the fiscal year, the company purchased supplies for $4,570, which was added to the Office Supplies account. The supplies available at October 31, 2019, totaled $800 b. An analysis of the company's insurance policies provided the following facts. The total premium for each policy was paid in full (for all months) at the purchase date, and the Prepaid Insurance account was debited for the full cost. (Year-end adjusting entries for Prepaid Insurance were properly recorded in all prior fiscal years.) Policy Date of Purchase Months of Coverage Cost April 1, 2018 April 1, 2019 $6,000 A 24 B 36 7,200 C August 1, 2019 12 1,320 c. The company has four employees, who earn a total of $1,0oo for each workday. They are paid each Monday for their work in the five-day workweek ending on the previous Friday. Assume that October 31, 2019, is a Monday, and all four employees worked the first day of that week. They will be paid salaries for five full days on Monday, November 7, 2019 d. The company purchased a building on November 1, 2016, that cost $175,000 and is expected to have a $40,00o salvage value at the end of its predicted 25-year life. Annual depreciation is $5,400