Question: Record all adjusting entries

ser Didw age Layout Formulas Data Review View Help Calibri v 11 A A ab Wrap Text General ME lil po = Merge & Center $ % 40 00 Insert Delete For Conditional Format as Cell Formatting Table Styles Font Alignment Number Styles Cells > F G H K L M N Adjusting Entries Debit Credit Closing Entries Debit Credit Credit Credit Cash $ $ $ $ $ Adjusted TB Debit Credit 16,250 27,900 480 1,940 150,000 691,200 208,000 36,000 9,500 30,000 20,565 4,400 Post-closing TB Debit 16,250 27,900 480 1,940 150,000 691,200 208,000 36,000 9,500 30,000 20,565 4,400 $ 208,000 B D E McDonald Accounting Services Trial Balance December 31, 2021 Debit $ 16,250 Accounts receivable 27,900 Prepaid insurance 480 Supplies 1,940 Land 150,000 Building 691,200 Accumulated depreciation - building Equipment 36,000 Accumulated depreciation - equipment Copyright 30,000 Accounts payable Unearned revenue Salaries Payable Interest Payable Note payable M. McDonald, capital M. McDonald, drawings 45,000 Service revenue Depreciation Expense 18,590 Insurance Expense 5,500 Interest Expense 14,850 Salaries Expense 154,000 Supplies Expense 7,600 Utilities Expense 16,000 $ 9,500 $ 20,565 4,400 5,400 540,000 187,995 5,400 540,000 187,995 5,400 540,000 187,995 45,000 $ 45,000 239,450 239,450 239,450 18,590 5,500 14,850 154,000 7,600 16,000 $ $ $ $ $ 18,590 5,500 14,850 154,000 7,600 16,000 $ 1,215,310 $ 1,215,310 $ $ 1,215,310 $ 1,215,310$ $ $ 1,215,310 $ 1,215,310 for the previous 12 month's interest. The interest rate is: 3% 80% $ 1,164 Additional information: 1) For the Note Payable, Interest is paid on the first day of September 2) On December 31, 2021, the amount of unearned revenue now earned is 3) A physical count of supplies at December 31, 2021 amounts to: 4) The buildings estimated useful life is 5) The equipments estimated useful life is 8 years 6) Service revenue earned but not recorded at December 31, 2021, was 7) Salaries earned but unpaid at December 31, 2021 amount to a total of 8) In the next fiscal year, the principal portion of the note payable repaid 9) The 12-month insurance policy was purchased on February 1, 2021 for 44 years $ $ 9,500 $ 3,550 $ 20,000 $ 2,880