27 22 Black Company's unadjusted and adjusted trial balances on December 31, 20XX, are as follows: ut of Unadjusted Trial Balance Adjusted Trial Balance Cash 4,000 4,000 Prepaid insurance 1,600 1,200 Equipment 9,000 9,000 Accumulated amortization, equipment 900 1,800 Salaries payable 1,000 Unearned repair fees 2,500 600 Repair fees earned 10,000 11,900 Salaries expense 3,500 4,500 Amortization expense 900 Insurance expense 700 1,100 Black, capital 5,400 5.400 18,800 18,800 20,700 20,700 aaaaa aaaaa aaaaa aaaaa Present in general journal form the adjusting entries that were recorded by Black Company. Use the attached MS Word file 10 marks