3. Assume that the unadjusted trial balance reflects the following: a. Salaries payable, $7,032 b. Deferred revenue, $2,427 c. Accumulated depreciation, $98,001 Prepare the adjusting journal entries that the company should make at year-end. If an amount box does not require an entry, leave it blank. Salaries Expense a. 7,032 Salaries Payable 7,032 X b. Deferred Revenue x 2,427 x Sales Revenue x 2,427 Depreciation Expense C. 98,001 X Accumulated Depreciation 98,001 X 3. Assume that the unadjusted trial balance reflects the following: a. Salaries payable, $7,032 b. Deferred revenue, $2,427 c. Accumulated depreciation, $98,001 Prepare the adjusting journal entries that the company should make at year-end. If an amount box does not require an entry, leave it blank. Salaries Expense a. 7,032 Salaries Payable 7,032 X b. Deferred Revenue x 2,427 x Sales Revenue x 2,427 Depreciation Expense C. 98,001 X Accumulated Depreciation 98,001 X