2. Following in the unadjusted trial balance of Mohammad Abdullah's Electric House for the year cnded December 31, 2021 Mohammad Abdulla's Electric House 31. December 2021 Unadjusted Trall balance Cash $200,000 Accounts Receivable 10,000 Supply 1.000 Prepaid Insurance 12.000 Equipment 80,000 Accumulated depreciation Equipment $5,000 Accounts payable 15.000 Uncamod service revenue 6,000 Loan payable 50,000 Owner's Capital 184.000 Owner's Drawings 2.000 Service Revenues 55.000 Salaries expense 8,000 Cleaning expense 2.000 S315,000 $315.000 Other data Supplies on hand revealed at 31. December 5300, 2. Prepaid insurance was paid on 1 July 2021 for 12 months 3. Interest expense duc 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 werk 5. One third of the named service revenue has been camed Requirements: a) Journalize the adjusting entries for the year ended 31. December 2021.151 b) Complete the worksheet for the year ended 31. December 2021. 171