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2. Following is the unadjusted trial balance of Mohammad Abdullah's Electric House for the year ended December 31, 2021 Mohammad Abdulla's Electric House 31, December 2021 Unadjusted Trail balance Cash $200,000 Accounts Receivable 10,000 Supply 1.000 Prepaid Insurance 12.000 Equipment 80,000 Accumulated depreciation-Equipment $5,000 Accounts payable 15,000 Unearned service revenue 6,000 Loan payable 50,000 Owner's Capital 184,000 Owner's Drawings 2.000 Service Revenues 55,000 Salaries expense 8,000 Cleaning expense 2,000 $315,000 $315,000 Other data: 1. Supplies on hand revealed at 31. December $300. 2. Prepaid insurance was paid on 1 July 2021 for 12 months. 3. Interest expense due on loan payable for last 4 months. Quarterly interest rate is 3%. 4. Salary expense per day $500, December 31 is Wednesday. Employees are paid on Monday for the preceding 5 days work week. 5. One third of the unearned service revenue has been carned. Requirements: a) Journalize the adjusting entries for the year ended 31. December 2021. [5] b) Complete the worksheet for the year ended 31, December 2021. 171