3. Figure out the adjustments and do the adjusting entries. Only Service revenue has two entries in the adjustment. HUNTER ENVIRONMENTAL CONSULTING Accounting Worksheet For the Month Ended May 31, 2021 Trial Balance Adjustments Account Title Adjusted Trial Balance Dr Cr Dr Cr Dr Cr Cash 31,000 31,000 Accounts receivable 14,000 15,500 Office supplies Prepaid insurance 1,500 1,000 Furniture 3,600 3,300 Accumulated 45,000 45,000 amortization furniture Land 750 Accounts payable 50,000 50,000 Salaries payable 12,000 12,000 Unearned service 0 4,000 Revenue Lisa Hunter, Capital 3,000 Lisa Hunter, 120,100 2,000 120,100 Withdrawals Service revenue 6,000 6,000 24,000 26,500 Amortization Insurance expense Rent expense Salaries expense Supplies expense Utilities expense 3,000 4,000 0 1,000 159,100 159,100 750 300 3,000 8,000 500 1,000 165,350 165,350