Problem 3-9B Adjusting journal entries (monthly) LO4 Ben Hallmark, the owner of Hallmark Surveying Services, has been in business for two years. The unad- justed trial balance at December 31, regarding the month just ended, follows: The following additional information is available on December 31, 2017; a. Depreciation on the equipment for the month was $430 b. $9,600 of the balance in Unearned Surveying Revenue is uneaned at December 31. c. The balance in Prepaid Rent is for six months of rent beginning December l. d. Acerued wages at month-end were $12 400 e. December's interest in the amount of $120 had acerued on the notes payable. f. Accrued surveying revenue at month-end totalled $21 s00 g. The balance in Prepaid Advertising covers four months of advertising beginning December 15 h. A count of the supplies on December 31 showed $1.320 had been used. i. The December electricity bill for S2 310 was received on December 31 It is unrecorded and unpaid Required Prepare adjusting journal entries for the month ended December 31, 2017, based on the above Analysls Component: Explain the differences between Aceumutated Depreciation and Deprecation Expense 219 Problem 3-9B Adjusting journal entries (monthly) LO4 Ben Hallmark, the owner of Hallmark Surveying Services, has been in business for two years. The unad- justed trial balance at December 31, regarding the month just ended, follows: The following additional information is available on December 31, 2017; a. Depreciation on the equipment for the month was $430 b. $9,600 of the balance in Unearned Surveying Revenue is uneaned at December 31. c. The balance in Prepaid Rent is for six months of rent beginning December l. d. Acerued wages at month-end were $12 400 e. December's interest in the amount of $120 had acerued on the notes payable. f. Accrued surveying revenue at month-end totalled $21 s00 g. The balance in Prepaid Advertising covers four months of advertising beginning December 15 h. A count of the supplies on December 31 showed $1.320 had been used. i. The December electricity bill for S2 310 was received on December 31 It is unrecorded and unpaid Required Prepare adjusting journal entries for the month ended December 31, 2017, based on the above Analysls Component: Explain the differences between Aceumutated Depreciation and Deprecation Expense 219