Terry Mason organized The Fifth Season at the beginning of February 20Y4. During February, The Fifth Season entered into the following transactions: Terry Mason invested $33,500 in The Fifth Season in exchange for common stock. Paid $7,770 on February 1 for an insurance premium on a 1-year policy. Purchased supplies on account, $2,460. Received fees of $47,200 during February. Paid expenses as follows: wages, $18,600; rent, $3,100; utilities, $1,550; and miscellaneous, $1,705. Paid dividends of $9,525. The transactions above have already been recorded in the integrated financial statement framework below. Record the adjusting entries at the end of February to record the insurance expense and supplies expense. There was $2,214 of supplies on hand as of February 28. Identify the adjusting entry for insurance as (a1) and supplies as (a2). Use the integrated financial statement framework below. After each transaction, enter a balance for each item. If an amount box does not require an entry, leave it blank. If required, round your answer to the nearest dollar. Enter account decreases as negative amounts.