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.

Nuna Music
Dec 31, 2020
Unadjusted Trial Balance
Account	Debit	Credit
Cash	$11500
Accounts Receivables	32000
Office Supplies	2430
Prepaid Insurance	16800
Prepaid Rent	7500
Equipment	102000
Accumulated Depreciation Equipment		$23000
Accounts Payables		21370
Unearned Revenue		5030
Nuna, Capital		213000
Nuna, Withdrawals	102000
Revenues		214000
Depreciation Expenses Equipment	0
Salaries Expenses	187700
Insurance Expenses	14470
	$476400	$476400

$ 12,000 of the prepaid insurance has expired.

Three months of the rent was paid on November 1.

Unbilled and unrecorded revenue at year-end totalled $31,000.

$2,000 of the unearned revenue is earned.