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Journalize the adjusting entry needed at December 31, the end of the current accounting yeat, for each of the following independent cases affecting Ouldoor Adventures. Inc. No other adjus entres have been made for the year. (Record debits first, then crodits. Exclude explanations from any joumal entries.) [Click the icon to view the independent cases.) Durnalize the adjusting entry needed at December 31 , the end of the current accounting year, for each of the following independent cases affecting ntries have been made for the year. (Record debits first, then credits. Exclude explanations from any journal entries.) (Click the icon to view the independent cases.) More info a. Prior to making the adjusting entry on December 31 , the balance in Prepaid insurance is $1,800. Outdoor Adventures, Inc., pays liability insurance each year on February 1. b. Outdoor Adventures, Inc., pays employees each Friday. The amount of the weekly payroll is $16,500 for a five-day workweek. December 31 , the fiscal year-end, is a Tuesday. c. Outdoor Adventures, Inc., received notes receivable from some customers for services provided. For the current year, accrued interest amounts to $300 and will be collected next year. d. The beginning balance of Supplies was $2,400. During the year, $4,500 of supplies were purchased. At December 31 , the supplies on hand total $2,300. e. During the year, Outdoor Adventures, Inc., received $8,800 in advance for services to be provided at a later date. As of December 31 , Outdoor Adventures, Inc., earned $3,800 of the total fees received in advance during the current year. f. Depreciation for the current year includes Vehicles, $2,490, and Equipment, $1,700. c. Oudoor Adventures, inc. received notos receivable from some customers for services provided for the current yeac, accrued intorest amounts 105300 and will be colloctied next year: \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Journal Entry } \\ \hline Date & Accounts & Debit & Credit \\ \hline \multicolumn{4}{|l|}{ Dec } \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} d. The begiming balance of Supples was $2,400. Durng the yoar, $4,500 of supples were purchated. At December 31 , the supples on hand total $2,300 recelved in advance during the current yeat. Journal Entry \begin{tabular}{|c|c|c|c|} \hline Date & Aocounts & Debit & Credat \\ \hline Dec & & & \\ \hline \end{tabular} e. During the year, Outdoor Adventures, Inc., received $8,800 in advance for services to be provided at a later date. As of December received in advance during the current year