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Journalize the adjusting entry needed at December 31 for each situation. Record debits first, then credits. Check your spelling carefully and do not abbreviate. Use account names exactly as given in the Chart of Accounts. Office Supplies used during the month, \\$70. Unearned Revenue earned during the month, \\( \\$ \\mathbf{4 0 0} \\). Accrued Service Revenue, \\$1,900. Journalize the adjusting entry needed at December 31 for each situation. Record debits first, then credits. Check your spelling carefully and do not abbreviate. Use account names exactly as given in the Chart of Accounts. Accrued Salaries Expense of \\( \\$ 3,800 \\). Depreciation in the amount of \\( \\$ 300 \\) was recorded on the furniture. Prepaid Insurance for the month expired. Remember, a four month insurance policy of \\( \\$ 1,400 \\) was paid for on December 1