3. (30 Points) Using the following unadjusted trial balance and the additional data, prepare the necessary adjusting journal entries for the month ended September 30, 2020. Jansen Co. Trial Balance September 30, 2020 Debit Credit $20,550 37,800 3,150 2,000 17.000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Revenue Davis Capital David Drawing Service Revenue Salaries Expense Utilities Expense $6,000 4,400 24,000 48,600 2.400 24,000 19,500 4.600 $107.000 S107.000 Additional Data: a) The equipment was purchased on September I. It has an estimated life of 10 years b) Supplies on hand at September 30 total 51.250 c) The insurance policy was purchased on September 1. The policy is for 18 month d) Jansen agreed to provide 3 weeks of service beginning on September 23, a fee of $1,200 will be collected on October 14 upon completion c) September 30 is a Wednesday,salaries of $10,000 are paid every other Friday Salaries were last paid on Friday September 25 1) The note was signed on September I. The mother ist das 9 months 2) The named revenue account balance represes collected in hance during September. As of September 30, of the service has been provided 3. (30 Points) Using the following unadjusted trial balance and the additional data, prepare the necessary adjusting journal entries for the month ended September 30, 2020. Jansen Co. Trial Balance September 30, 2020 Debit Credit Cash $20,550 Accounts Receivable 37,800 Supplies 3,150 Prepaid Insurance 2,000 Equipment 17,000 Notes Payable $6,000 Accounts Payable 4,400 Unearned Revenue 24,000 Davis Capital 48,600 David Drawing 2,400 Service Revenue 24.000 Salaries Expense 19,500 Utilities Expense 4.600 $107.000 $107.000 Additional Data: a) The equipment was purchased on September 1. It has an estimated life of 10 years. b) Supplies on hand at September 30 total $1,250. c) The insurance policy was purchased on September 1. The policy is for 18 months. d) Jansen agreed to provide 3 weeks of service beginning on September 23, a fee of $1,200 will be collected on October 14 upon completion. e) September 30 is a Wednesday, salaries of $10,000 are paid every other Friday. Salaries were last paid on Friday September 25. 1) The note was signed on September 1. The note has a 5% annual interest rate and a term of 9 months. g) The unearned revenue account balance represents fees collected in advance during September. As of September 30, one-half of the service has been provided