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Problem 3-08 (Part Level Submission) Whispering Advertising was founded by Murali Vedula in January 2015. The following are both the adjusted and unadjusted trial balances as of December 31, 2020. WHISPERING ADVERTISING TRIAL BALANCE DECEMBER 31, 2020 Unadjusted Dr. Cr. Cash $13,250 Accounts Receivable 17.080 Supplies 9,600 Prepaid Insurance 4,120 Equipment 69,500 Accumulated Depreciation Equipment $22,800 Notes Payable 5.000 Accounts Payable 1,860 Interest Payable 0 Uneared Service Revenue 5.490 Salaries and Wages Payable 0 Common Stock 19.130 Retained Earnings 28.809 Olvidends 19.700 Service Revenge 62,311 Salaries and Wages Expense 9.500 Insurance Expense Interest Expense Depreciation Ex Adjusted Dr. Cr. $13,250 20.502 6.749 2,567 69,500 $27,590 8,000 1.860 560 3,418 802 19,130 28,880 19,700 67.005 10,382 1.550 500 4.790 Depreciation Expense Supplies Expense Rent Expense 5,650 $148.480 4,790 2,851 5,650 $158,054 $148,480 $158,054 Journalize the annual adjusting entries that were made. (Credit account titles are automatically Indented when amount is entered. Do not indent manually is required, select "No entry for the account titles and enter o for the amounts.) Debit Credit No. Date Account Titles and Explanation 1. Dec. 31 (To record accrued service revenue) 2. Dec, sl (To record supplies used Dec. 31 (To expiredance) Dec. 31 4 (To record supplies used) 3. Dec. 31 (To expired insurance) 4 Dec. 31 (To record depreciation on equiment) 5. Dec. 31 (To record interest accrued on the note) 6. Dec. 31 To record service revenue earned) 7. Dec. 31 Yadawane