31, 2018 GALAXY THEATER Worksheet December 31, 2018 Account Names Debit Credit Unadjusted Trial Balance Adjustments Debit Credit $3,600 Cash Accounts Receivable i 9 Office Supplies 10 Prepaid Insurance 11 Equipment 12 Accumulated Depreciation-Equipment 13 Accounts Payable 14 Salaries Payable 15 Common Stock 16 Dividends 17 Service Revenue 18 Depreciation Expense-Equipment 19 Supplies Expense 20 Utilities Expense 21 Salaries Expense 22 Insurance Expense 23 Total 24 5,700 1,500 900 23,000 $ 8,500 4,600 9,900 26.000 72,000 4,300 30,000 $95,000 $95,000 Adjusted Trial Debit Credin Adjustment data at December 31 follow: a. As of December 31, Galaxy had performed $900 of service revenue but has not yet billed customers. b. At the end of the month, Galaxy had $500 of office supplies remaining. c. Prepaid Insurance of $600 remained. d. Depreciation expense, $4,200. e. Accrued salaries expense of $150 that hasn't been paid yet. Requirements 1. Complete the worksheet. Use letters a through e to label the five adjustments. 2. Journalize the adjusting entries.