Please help with this short and simple journal.

Instructions X It of Accounts X The prepaid insurance account had a beginning balance of $8,420 and was debited for $500 for premiums paid during the year. CHART OF ACCOUNTS Required: General Ledger Journalize the adjusting entry required at the end of the year, assuming the amount of unexpired insurance related to future periods is $6,010. Refer to the Chart of Accounts for exact wording of account titles. ASSETS REVENUE General Journal X 11 Cash 41 Fees Earned 12 Accounts Receivable Journalize the adjusting entry required on December 31, assuming the amount of unexpired insurance related to future periods is $6,010. 13 Supplies EXPENSES Refer to the Chart of Accounts for exact wording of account titles. 14 Prepaid Insurance 51 Advertising 16 Office Building Expense PAGE 1 17 Accumulated Depreciation- 52 Insurance Office Building Expense JOURNAL 53 Interest DATE DESCRIPTION POST. REF. DEBIT CREDIT LIABILITIES Expense 1 21 Accounts Payable 54 Wages Expense 22 Notes Payable 55 Supplies 23 Unearned Fees Expense 24 Wages Payable 56 Utilities Expense 25 Interest Payable 57 Depreciation Expense EQUITY 59 Miscellaneous 31 Owner, Capital Expense 32 Owner, Drawing