Prepare the required adjusting journal entry for each situation as of December 31 of the current year. See the last page for the unadjusted account balances shown in T-accounts. (a) Suppose Deana's had received a $1,800 shipment of supplies in September of the current year. When counting the supplies on December 31 of the current year, Deana's found only $800 worth of supplies on hand. (b) Suppose Deana's had paid $12,000 for six months' rent on November 1 of the current year. As of December, 31 of the current year, two months' (November \& December) prepaid rent has expired. Ensure the equation still balances and debits = credits. (c) Suppose Deana's had paid $6,000 for one year's insurance on June 1 of the current year