Do the journal entries for the for the year end adjustments (annual) on December 31, 2020. Use the following unadjusted trial balance if you need information. Account Cash Accounts Receivables Office Supplies Prepaid Insurance Prepaid Rent Equipment Accumulated Depreciation - Equipment Accounts Payables Unearned Revenue Nuna Music Dec 31, 2020 Unadjusted Trial Balance Nuna, Capital Nuna, Withdrawals Revenues Depreciation Expenses - Equipment Salaries Expenses Insurance Expenses Debit 1. $10000 of the prepaid insurance has expired. 2. Three months of the rent was paid on December 1. 3. Unbilled and unrecorded revenue at year-end totalled $12,000. 4. $2,000 of the unearned revenue is earned. $11500 32000 2430 16800 5700 102000 102000 Credit $23000 21370 5030 211200 214000 0 187700 14470 474600 474600