The unadjusted trial balance of Pigeon Delivery at December 31, 2020, appears below. The data needed for the month-end adjustments follow the trial balance.

Adjustment data at December 31:

a. Prepaid rent still available at December \(31, \$ 4,400\).

b. Supplies used during the month, \(\$ 1,800\).

c. Amortization on trucks for the month, \(\$ 670\).

d. Accrued salaries expense at December \(31, \$ 950\).

e. Unearned delivery revenue still remaining to be earned at December \(31, \$ 2,500\).
Required 1. Open \(T\)-accounts for the accounts listed in the unadjusted trial balance, inserting their December 31 balances.
2. Journalize the adjusting entries 3. Post the adjusting entries to the \(T\)-accounts. Identify the posted amounts by their letter. Show the ending balance of each account.
4. Prepare the adjusted trial balance. Report expenses in alphabetical order.

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PIGEON DELIVERY Unadjusted Trial Balance December 31, 2020 Account Title Cash Accounts receivable Prepaid rent Supplies Trucks Debit Credit $ 24,180 44,500 8,800 2,100 69,000 Accumulated amortization-trucks Accounts payable $ 34,500 5,800 Salaries payable Unearned delivery revenue M. Fowl, capital M. Fowl, withdrawals Delivery revenue Salaries expense Rent expense Amortization expense-trucks Advertising expense Supplies expense Total 0 6,400 75,180 12,000 48,000 7,200 0 0 2,100 0 $169,880 $169,880