Requirement 1. Joumalize the adjusting entries (Record debits first, then credits Select the explanation on the last line of the journal entry table) 2. As of December 31, Irvine had $1,100 of Prepaid Insurance remaining Account and Explanation Dabit Credit (a) Dec 31 Insurance Expense 2,100 Prepaid Insurance 2.100 Date Data Table - X To record insurance expense. b. At the end of the month Irvine had $1.000 of supplies remaining Data Account and Explanation (Dec 31 Supplies Exponse Omice Supplies Credit Debit 700 700 To record office supples used 0. Depreciation on the building is $3,400 Date Accounts and Explanation (c) Dec. 21 Depreciation Expanse Building Accumulated Depreciation Building Irvine inn Company Unadjucted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 14.100 Accounts Receivable 12.300 Prepaid Insurance 3.200 Office Supplies 1.700 Building 415.000 Accumulated Depredaton Building $240.000 Accounts Payable 1.820 Salaries Payable Uneamed Raven 2.800 Calco, Capital 192.940 Calce Withers 2.500 Service Revenue 14.900 Salaries Expose 2.700 Insurance Expanse Depreciation Expense Building Advertising Expense 960 Supplies Expense 452,480 $ 452,480 Credit Debit 3,400 3,400 To record depreciation on building d. Irvine pays its employees woody on Friday. Is employees cam $2,100 for a five-day workweak December 31 falls on Viednesday this year. Data Accounts and Explanation Debit Credit (d) Dec. 31 Print Done