1) (18 points-3 points each) The accounting records of Marcus Service Company include the following selected, unadjusted balances at June 30: Accounts Receivable. $2,700: Office Supplies, $1,800; Prepaid Rent, $3,600; Equipment, $15,000; Accumulated Depreciation - Equipment, $1,800; Salaries Payable. $0; Unearned Revenue, $2,400; Office Supplies Expense, $2,800; Rent Expense, $0: Salaries Expense, $15,000; Service Revenue, $40,500. 2) (25 points) The unadjusted trial balance for Bright Solutions Company, the tutoring service, is as follows: BRIGHT SOLUTIONS COMPANY Unadjusted Trial Balance December 31, 2016 Account Title Balance Debit credit Cash $1,500 Office Supplies 4,000 Prepaid Insurance 1.200 Equipment 35,000 Accumulated Depreciation Equipment $14,000 Accounts Payable 3,700 Salaries Payable Unearned Revenue 2.000 Common Stock 10,000 Dividends 5,000 Service Revenue 27,000 Salaries Expense 10,000 Supplies Expense Depreciation Expense-Equipment Insurance Expense Total $56.700 $56.700 The following data developed for adjusting entries are as follows: a. Service revenue accrued, $1,400 b. Unearned Revenue that has been earned, $800 c. Office Supplies on hand, $700 d. Salaries owed to employees, $1,800 One month of prepaid rent has expired, $1,200 f. Depreciation on equipment, $1,500 e Journalize the adjusting entries. Omit explanations. a. Accounts Debit Credit During the 12 months ended December 31, 2016, Bright Solutions: used office supplies of $2,500. b. used prepaid insurance of $600. reciated equipment, $700. d. accrued salaries expense of $500 that hasn't been paid yet earned $1,000 of unearned revenue C. Requirements: 1) Open a T-account for each account using the unadjusted balances. (3 points) 2) Journalize the adjusting entries using the letter and December 31 date in the date column (10 points) 3) Post the adjustments to the T-accounts, entering each adjustment by letter. Show each account's adjusted balance. (5 points) 4) Prepare an adjusted trial balance. (7 points) 3) (10 points) Pluto, Inc. sells tickets in advance for its weekly productions and records the proceeds as Unearned Revenue. At the end of each month, the company makes an adjusting entry to account for the tickets used during the month (ticket revenue.) On March 1, the Unearned Revenue account had a credit balance of $5,000. During March it sold 600 tickets at $40 each and 550 tickets were used during the month. What is the balance in Unearned Revenue at the end of March