2. The following is the before adjustment trial balance for DCF company. DCF Company Trial balance For the Year Ended December 31, 20x8 Debit Credit Cash 12900 Accounts receivable 8000 Prepaid rent 750 Supplies 2000 Land 13700 Building 39000 Accumulated depreciation 10000 Note payable 2000 Salary payable 0 Unearned service revenue 1750 Share capital-ordinary shar 40000 es Retained earnings 20000 Dividends Service revenue 5000 Salary expense 1000 Utilities expense 1200 Total 78750 78750 Requirement: 200 Make adjusting entry for the following data: Rent expired, $100 Depreciation, $1500 Earned $200 of unearned service revenue Accrued salaries, $1500 Accrued interest expense on the payable, $30 Service revenue earned but not received, $1000 Supplies on hand at year's end, $1200 Prepare the income statement Prepare the statement of changes in shareholders' equity Prepare the balance sheet