2. Record the adjusting entries which are below: 2.1.The Prepaid Insurance A/C shows a balance of 2,300 BD in Unadjusted Trial Balance. If the insurance coverage still remains 400 BD at the end of the month. 2.2.Accrued utilities expense at the end of the month is 900 BD. 2.3.The balance of the account of services revenue received in advance appeared in the trial balance in the amount of 3000 dinars, which was received on 1-5-2018, and the monthly service revenue amounted to 200 dinars. 2.4. The Unearned Service Revenue A/C shows a balance of 2,500 BD in Unadjusted Trial Balance. 1200 BD service revenue still unearned at the end of the month