The unadjusted trial balance and adjustment data of Martha's Motors at December 31, 2018, follow:

Adjustment data at December 31, 2018:
a. Depreciation on equipment, $2,100.
b. Accrued Wages Expense, $1,100.
c. Office Supplies on hand, $500.
d. Prepaid Insurance expired during December, $600.
e. Unearned Revenue earned during December, $4,800.
f. Accrued Service Revenue, $1,300.
2019 transactions:
a. On January 4, Martha's Motors paid wages of $1,900. Of this, $1,100 related to the accrued wages recorded on December 31.
b. On January 10, Martha's Motors received $1,500 for Service Revenue. Of this, $1,300 is related to the accrued Service Revenue recorded on December 31.
Requirements
1. Journalize adjusting entries.
2. Journalize reversing entries for the appropriate adjusting entries.
3. Refer to the 2019 data. Journalize the cash payment and the cash receipt that occurred in 2019.

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MARTHA'S MOTORS Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit $ 4,200 Cash Accounts Receivable 27,200 Office Supplies 1,000 Prepaid Insurance 2,400 Equipment 52,400 $ 34,600 Accumulated Depreciation-Equipment Accounts Payable 15,000 Wages Payable Unearned Revenue 7,900 Common Stock 18,500 Dividends 3,100 Service Revenue 17,200 Depreciation Expense-Equipment Wages Expense 1,600 Insurance Expense Utilities Expense 1,300 Supplies Expense $ 93,200 $ 93,200 Total