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Problem 2 Based on the unadjusted trial balance for Glow Styling and the adjusting information given below, prepare the adjusting journal entries for Glow Styling. Use one of the lined sheets of paper provided for the journal entries. $ 4,200 1,480 990 3,860 $ 770 57,500 3,840 Jahn Styling Trial Balance December 31 C ash............... .............. Prepaid insurance .......... . . .. Supplies ............................................................. Equipment ........................................... Accumulated depreciation equipment ............ Building.............. .... .......... Accumulated depreciation-building... Land ...................... Unearned revenue ................ . . Long-term notes payable................ E Jahn, Capital ............... E. Jahn, Withdrawals Service Revenue Salary expense .......... Utilities expense .......... Interest expense ............. Totals ......................... ... 55,000 1,600 50.000 49,860 600 25,800 3,200 690 4,350 $131,870 $131.870 Additional information: a. An insurance policy examination showed $1.240 of expired insurance insurance has been used). b. A count showed $210 of unused shop supplies still on hand. c. Depreciation expense on equipment, $350. d. $600 of the Unearned Revenue account balance was earned by year-end. e. Three employees each work five-day workweek at $200 per day. The employee was paid last week but has worked three days this week (12/31 is a Wednesday) for which they has not yet been paid. (The additional accounts may be needed: Insurance Expense, Rent Expense, Supplies Expense, Depreciation Expense, Salaries Payable, Accounts Receivable)