12/31/22 Cash Accounts Receivable Office Supplies Debit $13,786 Credit 27,840 741 Prepaid Rent 3,000 Office Equipment 7,300 Accum. Depr-Off. Equip. $ 3,200 Accounts Payable 1,820 Notes Payable 10,000 Unearned Serv Revenue 3,610 Binz, Capital 30,387 Binz, Withdrawals 5,000 Service Revenue 51,500 Salaries Expense Utilities Expense Rent Expense 33,400 1,750 7,700 $100,517 $100,517 The trial balance for Super Consulting Company is shown above for December 31, 2021. The following information is also available: a. Ending inventory of office supplies is $310. b. Prepaid rent expired, $500. I C. Depreciation of office equipment for the period, $1,600. d. e. Unearned revenue that was still unearned at the end of the period, $1,210. Salaries accrued at the end of the period, $1,100. f. Interest accrued on the note payable, $400. g. Service revenue earned but not billed, $2,500. Requirements: 1. Prepare the necessary adjusting journal entries. 2. Prepare an adjusted trial balance.