Using the partial Unadjusted Trial Balance at September 30, 2018 below prepare the annual adjusting journ- entries in proper general journal form for the below transactions. Please record your answers in the journal entry table provided. Cr. $ Account Title Prepaid Rent Notes Receivable Supplies Vehicle Accumulated Depreciation - Vehicle Unearned Service Revenue Notes Payable Dr. $ 36,000.00 2,500.00 1,700.00 56,000.00 28,500.00 30,000.00 50,000.00 a) $12,400 of the unearned revenue had been earned by September 30th, 2018 b) The supplies account had a balance of $1,200 at the beginning of October 1, 2017. During the year $500 of supplies were purchased and debited to the Supplies account. On September 30, 2018 a count revealed a balance of $1,100. a) $12,400 of the unearned revenue had been earned by September 30th, 2018 b) The supplies account had a balance of $1,200 at the beginning of October 1, 2017. During the year $500 of supplies were purchased and debited to the Supplies account. On September 30, 2018 a count revealed a balance of $1,100. c) Employees are paid bi-weekly on Fridays. The total biweekly wage expense for all employees is $25,200. The last pay day was Friday, September 23, 2018 for work to the end of September 23, 2017. Employees work weekends. Services preformed but unrecorded at September 30th, 2018 totalled $15,000. e) The Notes Payable represents a loan received on January 1, 2018. Interest is accrued at 5% per year. Both the interest and principal are payable on January 1, 2019. A. BI E Adjusting Journal Entries Account & Description