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Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Depreciation for the current year idcludes Equipment, 54,200. The Accumulated Depreciation-Equipment unadjusted balance as of December 31 is $7,900. Used office supplies of $850. The Office Supplies unadjusted baiance on December 31 is $7,100. Incurred interest expense of $2,200 Journalize the adjusting entry needed at December 31 for each situation. Use the Chart of Accounts to review account names! A two year insurance policy for $2.640 was purchased on November 1 of the current year. fiecord the transaction for the yearended December 31