Jaworski's Ski Store is completing the accounting process for its first year ended December 31, 2021. The transactions during 2021 have been journalized and posted. The following data are avallable to determine adjusting Journal entrles: a. The unadjusted balance In Supples was $820 at December 31, 2021. The unadjusted balance in Supplies Expense was $0 at December 31, 2021. A year-end count showed $100 of supplies on hand. b. Wages earned by employees during December 2021, unpald and unrecorded at December 31, 2021, amounted to $3,400. The last paychecks were Issued December 28; the next payments will be made on January 6, 2022. The unadjusted balance in Salarles and Wages Expense was $37,000 at December 31,2021. c. A portion of the store's basement Is now being rented for $1,070 per month to K. Frey. On November 1, 2021, the store collected slx months' rent in advance from Frey In the amount of $6,420. It was credited In full to Deferred Revenue when collected. The unadjusted balance in Rent Revenue was \$O at December 31, 2021. d. The store purchased delivery equipment at the beginning of the year. The estimated depreclation for 2021 is $1,700, although none has been recorded yet. e. On December 31,2021 , the unadjusted balance in Prepald Insurance was $2,820. This was the amount pald in the middle of the year for a two-year Insurance policy with coverage beginning on July 1, 2021. The unadjusted balance in Insurance Expense was $510, which was the cost of Insurance from January 1 to June 30,2021. f. Jaworskl's store did some skl repalr work for Frey. At the end of December 31, 2021, Frey had not pald for work completed amounting to $720. This amount has not yet been recorded as Service Revenue. Collectlon is expected during January 2022. Required: For each situation, prepare the adjusting journal entry that Jaworskl's should record at December 31, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)