02 XYZ C Unated Trial nalaneens of 31. December 2021 7.000 11.000 16,000 2,000 50,000 10,000 75,000 CASH SUPPLIES PREPAID INSURANCE PREPAID RENT FURNITURE and FIXTURE ACCUM DEPRECIATION-F ROUIPMENT ACCUM. DEPRECIATION-EQUIP ACCOUNTS PAYABLE UNEARNED REVENUES CAPITAL SERVICE REVENUE WAGES EXP RINT EXP ADVERTISING EXP. UTILITIES EXP 15.000 9.500 12,500 50,000 152,000 52,000 22,000 8,000 5,000 249.000 249.000 TOTALS Additional information: * Insurance policies $3,000 coverage has expired. b) Supplies left on hand at the year-end is $2,000. Annual depreciation on furniture and fixture is $10,000. e) XYZ Co. collected $15,000 in advance on 01.Nov.2021 for the services to be given in coming 6 months. d) Annual depreciation on equipment is $5,000. At the end of the year, wages accrued for $500. 8) The balance of prepaid rent account represents rent for December. Required: Prepare the necessary adjusting journal entries