3) (6 points) The accounting records of Mason Service Company include the following selected, unadjusted balances at June 30: Accounts Receivable, $2,700, Office Supplies, $1,800; Prepaid Rent, $3,600; Equipment, $15,000; Accumulated Depreciation - Equipment, $1,800, Salaries Payable, $o; Unearned Revenue, $2,400, Office Supplies Expense, $2,800; Rent Expense, So; Salaries Expense, $15,000; Service Revenue, $40,500. The following data developed for adjusting entries are as follows: a. Service revenue was earned and invoice was submitted to customer, $1,400 b. Unearned Revenue was recorded on June 1 for a 3-month contract (hint: calculate how much was earned at June 30) c. Office Supplies were inventoried and amount determined on hand, $700 d. The only employee earns a salary of $1,800 per work week (Monday-Friday). June 30 falls on a Wednesday. Salary of $1,800 will be paid on Friday, July 2. e. One month of prepaid rent has expired, $1,200 f. Depreciation on equipment, $1,500 Journalize the adjusting entries. Omit explanations. 4) (4 points) The following is the adjusted trial balance as of December 31, 2018 of Bravo Photography: Credit Debit $1,700 8,500 100 7.500 $2,000 1,200 800 600 Account Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Supplies Expense Depreciation Expense-Equipment Total 3,400 2.300 40,000 24,000 2,300 1.600 $48.000 $48.000 Provide all of the closing entries. Omit explanation