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QUESTION 3 Dec 2 5 7 Bopps Company , opened for business on June 1,2019. It's trial balance before adjustment on December 31 is as follows: 9 10 17 12 13 Bopps Company 16 17 18 19 20 2 Trial Balance 22 23 24 25 26 27 283 December 31,2019 Account Number Dr. Cr. 20 30 31 101 Cash $40,000 4. Two third of the unearned rent revenue was recognized at year end 126 Supplies $25,000 5. Supplies expense includes $8,000 of supplies that are still on hand at Dec 31 130 Prepaid Insurance $15,000 6 . Service performed but not billed at December 31 are $30,000 140 Land $300,000 7. Annual Depreciation is $30,000 on buildings 8. A utility bill for $800 has not been recorded and will not be paid until next month 143 Buildings $100,000 9. Invoices representing $6,000 of service performed during the month have not been 157 Equipment $180,000 recorded as of December 31,2019 201 Account Payable $35,000 10. Equipment depreciation for the month is $250 208 Unearned Rent Revenue $27,000 275 Mortgage Payable $431,000 Instructions: Journalize the adjusting entries on December 31, 2019 311 Share Capital-Ordinary $175,000 332 Dividends $45,000 429 Rent Revenue $105,000 622 Maintenance and Repair Expense $18,000 726 Salaries and Wages Expense $45,000 732 Utilities Expense $5,000 $773,000 $773,000 In addition to those accounts listed on the trial balance, the chart of accounts for Bopps Company also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 144 Accumulated Depreciation-Buildings, No. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 631 Supplies Expense, No.711 Depreciation Expense, No. 718 Interest Expense, and No. 722 Insurance Expense, No. 400 Service Revenue, No 722 Utilities Expense, No.244 Utilities Payable. Other data: 1. At year end, unrecorded interest expense due to creditors was $10,000 2. The insurance policy is for a year 3. Paid its employees total salaries of $5,000 every Monday for the preceding 5 days week (Monday - Friday). On Monday, December 23, employees were paid for the week ending December 20,2019. All employees work till 31 December 2019