Exercise 4.12 - Preparing Adjusting Entries from a Trial Balance The unadjusted and adjusted trial balances for Tinker Corporation on December 31, 2015, are shown below: TINKER CORPORATION TRIAL BALANCES DECEMBER 31, 2015 Unadjusted Adjusted Debit Credit Debit Credit Cash . . . . $ 35.200 $ 35,200 Accounts receivable . 29.120 34,120 Unexpired insurance 1.200 600 Prepaid rent 5.400 3,600 Office supplies 680 Equipment 60,000 60,000 Accumulated depreciation: equipment . . . . $ 49.000 $ 50.000 Accounts payable . . . 900 900 Notes payable 5,000 5.000 Interest payable 200 250 Salaries payable 2.100 Income taxes payable 1.570 2.170 Unearned revenue 6,800 3,800 Capital stock . . 25,000 25,000 Retained samings . . . 30,000 30,000 Fees earned 91,530 99.530 Advertising expanse 1.500 1,500 Insurance expense 6,600 7,200 Rent experise ... . . . .... 19,800 21,600 Office supplies expense 1.200 1,500 Repairs expense 4,800 4.800 Depreciation expense: equipment . . . . . . . 11.000 12,000 Salaries expense . . . 26,300 28,400 Interest expense 200 250 Income taxes expense 7.000 7,600 $210,000 1210,000 $216,750 $218,750 Journalize the nine adjusting entries that the company made on December 31, 2015