PB4. LO 5.1 Use the following Adjusted Trial Balance to prepare the four journal entries required to corsetive Chapter 5 Completing the Accounting Cycle books: Credit Adjusted Trial Balance Debit Cash $ 75,500 Accounts Receivable 15,500 Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends 30,000 Service Revenue Advertising Expense 30,000 Rent Expense 36,000 Utilities Expense 9,500 Wages Expense 201,000 $397,500 $ 4,000 6,000 20,000 12,500 355,000 $397,500