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 $2,100. Date Accounts Debit Credit Dec. 31 Depreciation in the amount of $200 was recorded on the furniture. Date Accounts Debit Credit Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,200 was paid for on December 1 Date Accounts Debit Credit ournalize 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 xactly as given in the Chart of Accounts Office Supplies used during the month, $120. Accounts Debit Credit Date Unearned Revenue earned during the month, $700. Date Accounts Debit Credit Accrued Service Revenue, $1,000. Date Accounts Debit Credit