Required 1. Journalize the adjusting entries

2.Prepare the adjusted trial balance.

just need Number (2)

The unadjusted trial balance of MIAMI, Inc. at APRIL 30, 2013, follows. The company prepares adjusting entries on a monthly basis, 13.940 3.900 2.400 4.000 2.000 18.000 3.000 12.000 6.000 45.750 4.950 13.590 MIAMI, Inc. Trial Balance April 30, 2013 Cash Accounts receivable Prepaid rent Unexpired insurance Supplies Office equipment Accumulated depreciation - Office equipment Computers Accumulated depreciation - computers Land Accounts payable Notes payable Salaries payable Interest payable Unearned service revenue Capital stock Retained earnings Dividends Service revenue Salaries expense Rent expense Supplies expense Advertising expense Insurance expense Depreciation expense - office equipment Depreciation expense - computers Interest expense Total 3.600 7.200 26.750 5.100 50.000 3.600 600 1.400 1.200 1.200 115.090 115.090 Adjustment data: a.Supplies on hand at April 30 total $900. b.Paid $4,800 for 12 month insurance policy on February 1. c.$2,400 of unearned service revenue has been earned at the end of the month. d.Salaries of $1,250 are accrued at April 30. e. The office equipment has a 5-year useful life. Record the month's depreciation. f.Accrued service revenue as of April 30 was $4,000. g.Depreciation on computers, $2,000. Record the month's depreciation. h.On March 1, an office was rented for five months and $3,000 was paid in advance