2 (5 marks) (9 minutes) anoid900 max lenia sigms roo The December 31, 20x0, trial balance of SAK Inc. included the following accounts: (hama) znalt 900 (estunim ZI) Cash Accounts receivable Unearned service revenue Supplies inventory Prepaid insurance Equipment $956,000 30,000 18,000 0,0 13,500 12,000 0,0 80,000 Accumulated depreciation-equipment 1000 30,000 Salary expense 130,000 A 02 2000: Additional data: 000 An inventory count of supplies indicated $1,500 were still on hand at year end. The prepaid insurance represents the annual premium on a policy providing coverage starting September 1, 20x0. Since the last payday, employees have earned an additional $15,500 which has not yet been paid or recorded. 01210 The unearned revenue was for the annual rental of a warehouse starting October 31, 20x0. Services performed but unbilled and uncollected at year end amount to $9,250. Required - Prepare the necessary year-end adjusting entries as of December 31, 2010