Requirement 1. Journalize the adjusting entries using the following data: (Record debits first, then credits. Select the exp a. Interest revenue accrued, $400. Date Accounts and Explanation Debit Credit Mar 31 Adj. (a) Trevor Electronics Company Unadjusted Trial Balance March 31, 2018 Balance Account Title Debit Credit Cash $ 15.000 Accounts Receivable 38.400 Merchandise Inventory 45,950 5,800 18 1,000 35.700 Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Unearned Revenue Notes Payable, long-term 15.500 13.400 54.000 Common Stock 45,000 Retained Facinke 50 35,700 Accumulated Depreciation Equipment Accounts Payable 15,500 Unearned Revenue 13,400 Notes Payable, long-term 54,000 Common Stock 45,000 Retained Earnings 50 Dividends 19,000 Sales Revenue 292,000 Cost of Goods Sold 141,000 28,000 Salaries Expense (Selling) Rent Expense (Selling) 15.100 Salaries Expense (Administrative) 5,800 Utilities Expense (Administrative) 10.600 $ 455,650 $ Total 455,650