Record the adjusting entries for the month of December. Explanations are not required. a. Accrued Salaries Expense of $1,700
b. Depreciation in the amount of $200 was recorded on the furniture
c. Prepaid Insurance for the month expired. Remember, a four month insurance policy of $1,400 was paid for on December1.
d. Office Supplies used during the month, $110.
e. Unearned revenue earned during the month $400.
f. Accrued service revenue $900.