3) 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, s0, Unearned Revenue, $2,400; Office Supplies Expense, $2,800 Rent Expense, $0; Salaries Expense, $15,000; Service Revenue, $40,500 The following data developed for adjusting entries are as follows: a. Service revenue accrued, $1,400 b. Uneamed Revenue that has been earned, $800 c. Office Supplies on hand, $700 d. Salaries owed to employees, $1,800 One month of prepaid rent has expired, $1,200 f. e. Depreciation on equipment, $1,500 Journalize the adjusting entries. Omit explanations 4) The following is the adjusted trial balance as of December 31, 2019 of Hawkins Dental Lab, Inc. Accounts Debit Credit Cash $ 14 10 Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated DepreciationBuildin 6,20 100 120,000 $ 42,000 ment 75,00 40,00 Accumulated DepreciationEquipment Accounts Payable Salaries Payable Unearned Revenue 4,000 70 Common Stock Dividends Service Revenue Salaries Expense Depreciation Expense Building and Equipment 17 Supplies Expense Insurance Expense Utilities Expense Total 16,300 43,000 18,500 6.00 491 500 Prepare the closing entries. Omit explanation