Using the following unadjusted trial balance and the additional data, prepare the necessary adjusting journal entries for the month ended September 30, 2021. You may round to the nearest dollar. Jansen Co. Trial Balance September 30, 2021 Debit Credit Cash $41,100 Accounts Receivable 70,600 . Supplies 11,300 Prepaid Insurance 4,000 Equipment 34,000 Notes Payable $20,000 Accounts Payable 8,800 Unearned Revenue 48,000 Davis Capital 97,200 David Drawing 14,000 Service Revenue 40,000 Salaries Expense 39,000 $214,000 $214,000 Additional Data: a) The equipment was purchased on September 1. It has an estimated life of 10 years. b) Supplies on hand at September 30 total $2, 100. C ) The insurance policy was purchased on September 1. The policy is for 18 months. d) Jansen agreed to provide 3 weeks of service beginning on September 23, a fee of $1,200 will be collected on October 14 upon completion. September 30 is a Wednesday, salaries of $20,000 are paid every other Friday covering 10 working days. Salaries were last paid on Friday September 25. f) The note was signed on September 1. The note has a 5% annual interest rate and a term of 6 months. g) The unearned revenue account balance represents fees collected in advance during September. As of September 30, one-quarter of the service has been provided.Davidson Company was started on May 1, 2021 by Jane Davidson. Using the adjusted account balances below, prepare IN GOOD FORM the Income Statement, Owner's Equity Statement and Balance Sheet for the month completed May 31, 2021. ***Be very careful with the information, as the accounts are provided in alphabetical order. You must prepare the Financial Statements with the appropriate accounts, in the appropriate order. Advertising Expense 6,000 Accounts Payable 9,000 Accounts Receivable 15,400 Accumulated Depreciation: Equipment 8,000 Cash 10,300 Commissions Revenue 12,000 Depreciation Expense 14,000 Equipment 36,000 Insurance Expense 3,200 Interest Expense 2,800 Interest Payable 1,000 Notes Payable 12,000 Prepaid Insurance 2,600 Rent Expense 3,000 Salaries Expense Salaries Payable 39,000 Service Revenue 7,500 Owner's Capital 78,000 Owner's Drawing 20,000 Supplies 10,000 Supplies Expense 2,500 Unearned Revenue 5,700 Utilities Expense 5,000 2,000