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 Supply Prepaid Insurance Equipment Accumulated depreciation Equipment Accounts payable Unearned service revenue Loan payable Owner's Capital Owner's Drawings 15,000 6,000 50,000 184,000 2.000 Service Revenues 55.000 8,000 Salaries expense 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 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] 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 Supply Prepaid Insurance Equipment Accumulated depreciation Equipment Accounts payable Unearned service revenue Loan payable Owner's Capital Owner's Drawings 15,000 6,000 50,000 184,000 2.000 Service Revenues 55.000 8,000 Salaries expense 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 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]