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Question #4: 25 points Presented below is the Trial Balance and the Adjusted Trial Balance side by side for Walnut Creek Building Maintenance Company on December 31, 2020 Walnut Creek Building Maintenance Company Trial Balance December 31,2020 Before Adjustment After Adjustment Dr. Cr Dr. Cr Cash $ 3,500 $ 3,500 Accounts Receivable 2,800 3,700 Prepaid Rent 2.100 1,050 Supplies 1,200 960 Equipment 18,000 18,000 Accumulated Depreciation- Equipment $ 1,300 Accounts Payable $ 1,900 2.700 Notes Payable 3,000 Interest Payable 10,000 10,000 220 Salaries and Wages Payable Uneared Service Revenue 930 4.460 Common Stock 3,360 8.200 Dividends 8,200 3,200 Service Revenue 3,200 8.000 Salaries and Wages Expense 10.000 2,060 Utilities Expense 2.990 1,800 Rent Expense 2.100 1,050 Supplies Expense 240 Depreciation Expense 600 Interest Expense 220 Totals $34660 $346RO $27.610 $37.610 Instructions: Prepare in journal entry form, the adjusting entries that account for the changes between the initial balances in the Trial Balance and the final balances in the Adjusted Trial Balance Here is a jump start on the first adjusting entry: Debit Credit Accounts Receivable 900 Service Revenue 900 Notice the above adjusting entry accounts for the increase in the Accounts Receivable from the Trial Balance to the Adjusted Trial Balance, however, the above entry does Not completely account for the increase in Service Revenue, therefore another adjusting entry will be needed. Important: be sure to prepare your adjusting journal entries in good form with proper format and using correct account names