Three: (16 points) You are given the following information: a. The prepaid insurance account shows a debit balance of $2,340, representing the cost of a three-year fire insurance policy that was purchased on October 1 of the current year d. The office supplies account has a beginning debit balance of $400 During the year, $1,600 in supplies were purchased. A year-end inventory count reveals $80 of supplies still on hand On December 1 of the current year, the company received $3,000 in cash from another company that is renting office space in the company's building. The payment, representing rent for December and January, was credited to unearned revenue On October 1 of the current year, the company lent $90,000 to another company. A note was signed with principal and 8% interest to be paid on September 30 of the next year Required: Record the December 31 adjusting entries in the general journal. Assume that December 31 is the end of the annual accounting period. (Explanations are not required)