21 Madonna Inc.'s unadjusted trial balance, prepared as of December 31, 2021, reports the following account balances. All of the accounts have normal balances. Cash $ 17,500 Accounts Receivable 3,500 1.5/10 Supplies 4,000 points awarded Prepaid Insurance 7,800 Equipment 25,000 Scored Accumulated Depreciation-- 3,500 Equipment Notes Payable (long-term) 35,000 Unearned Revenue 12,500 Service Revenue 45,000 Salaries and Wages Expense 37,500 The following Information is also available: A) Account of supplies revealed $1,900 worth on hand at December 31, 2021. B) An Insurance policy, purchased on January 1, 2021, covers five years. The equipment depreciates at a rate of $2,500 per year, no depreciation has been recorded for 2021. Half (or 50%) of the amount recorded as Unearned Revenue remains unearned as of D) December 31, 2021 E) The accrued amount of salaries and wages at December 31, 2021 are $3,500. Required: Prepare the required adjustments for the company as of December 31, 2021. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account field.) No 1 Transaction A 2 B 3 4 D General Journal Debit Credit 1,900 7,800 2,500 6,250 3,500 5 E