16 CHAPTER 3 Assignment The Unadjusted Trial Balance of Blueprints Incorporated as of December 31, 2021 appears below. Blueprints Incorporated Unadjusted Trial Balance as of December 31, 2021 Debit Credit Cash $412,100 Accounts receivable 180.000 Prepaid insurance 16,900 Supplies 56,250 Equipment 210,000 Accumulated depreciation-Equipment $.21.000 Accounts payable 123,750 Unearned service revenue 110,250 Common stock 311250 Retained earnings 101.250 Dividends 11,250 Service revenue 207.750 Salary expense Utilities expense Insurance expense 92,250 40,500 22,500 Stationery expense 13,500 $1.055.250 $1.055.250 Additional information are as follows: Supplies inventory at the end of the year amounted to $27,375 Accrued salaries on December 31, 2021, amounts to $6,540 Unearned service revenue earned by year end amounted to $45,075. Depreciation for the current year amounts to $7,900 Prepaid insurance expired as of December 31, 2021, amounts to $9,500 Based on the above unadjusted trial balance and the additional information: Prepare for Blueprint Incorporated: 2) The year-end adjusting entries necessary to account for the additional information, b) The Adjusted Trial Balance as of December 31, 2021 c) The following Financial Statements for the year ended December 31, 2021 Income Statement Statement of Retained Earnings Balance Sheet I 1.