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Among other items, the trial balance of Filmblaster, Inc., a movie rental company, at December 31 of the current year includes the following account balances: Debits Prepaid Insurance $7,500 Prepaid Rent 16,800 Supplies on Hand 3,700 Examination of the records shows that adjustments should be made for the following items: a. Of the prepaid insurance in the trial balance, $3,200 is for coverage during the months after December 31 of the current year. b. The balance in the Prepaid Rent account is for a 12-month period that started September 1 of the current year. c. Interest in the amount of $400 has been earned but not received. d. Supplies used during the year amount to $1,300. Prepare the annual year-end adjusting journal entries at December 31