1,000 6,000 2. Following is the unadjusted trial balance of Mohammad Abdullah's Electric House for the year ended December 31, 2021 Mohammad Abdulla's Electric House 31, December 2021 Unadjusted Trail balance Cash S200,000 Accounts Receivable 10,000 Supply Prepaid Insurance 12.000 Equipment 80,000 Accumulated depreciation Equipment $5.000 Accounts payable 15,000 Unearned service revenue Loan payable 50,000 Owner's Capital 184,000 Owner's Drawings 2,000 Service Revenues 55,000 Salaries expense Cleaning expense 2.000 $315,000 S315,000 Other data: 1. Supplies on hand revealed at 31. December $300. 2. Prepaid insurance was paid on 1 July 2021 for 12 months 3. Interest expense due on loan payable for last 4 months. Quarterly interest rate is 3%. 4. Salary expense per day S500, December 31 is Wednesday. Employees are paid on Monday for the preceding 5 days work weck. 5. One third of the unearned service revenue has been earned Requirements: a) Journalize the adjusting entries for the year ended 31, December 2021. [5] b) Complete the worksheet for the year ended 31, December 2021. [7] 8,000