E3-25 Journalizing adjusting entries and posting to T-accounts Learning Objectives 3 3. Office Supplies bal. $300 DR The unadjusted trial balance for All Mopped Up Company, a cleaning service, is as follows: ALL MOPPED UP COMPANY Unadjusted Trial Balance December 31, 2018 Account Title Cash Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Jane, Capital Jane, Withdrawals Service Revenue Salaries Expense Supplies Expense Depreciation Expense-Equipment Insurance Expense Total DebitCredit 800 2,000 600 30,000 2,000 2,400 700 15,300 5,000 25,000 7,000 45,400 $ 45,400 During the 12 months ended December 31, 2018, All Mopped Up: a. used office supplies of $1,700. b. used prepaid insurance of $580. c. depreciated equipment, $500. d. accrued salaries expense of $310 that hasn't been paid yet. e. earned $400 of unearned revenue. Requirements I. Open a T-account for each account using the unadjusted balances. 2. Journalize the adjusting entries using the letter and December 31 date in the date column. 3. Post the adjustments to the T-accounts, entering each adjustment by letter. Show each account's adjusted balance