2. Following is the unadjusted trial balance of Mohammad Abdullah's Electric House for the year ended December 31, 2021 Mohammad Abdulla's Electric House 31, December 2021 Unadjusted Trail balance Cash $200,000 Accounts Receivable 10,000 1,000 12,000 80,000 $5,000 15,000 Supply Prepaid Insurance Equipment Accumulated depreciation-Equipment Accounts payable Unearned service revenue Loan payable Owner's Capital Owner's Drawings Service Revenues 6,000 50,000 184,000 2,000 55,000 Salaries expense 8,000 Cleaning expense 2,000 $315,000 $315,000 Other data: 1. Supplies on hand revealed at 31, December $300. 2. Prepaid insurance was paid on 1 July 2021 for 12 months. 3. Interest expense due on loan payable for last 4 months. Quarterly interest rate is 3%. 4. Salary expense per day $500, December 31 is Wednesday. Employees are paid on Monday for the preceding 5 days work week. 5. One third of the unearned service revenue has been earned. Requirements: a) Journalize the adjusting entries for the year ended 31, December 2021. [5] b) Complete the worksheet for the year ended 31, December 2021. [7]