3B-5. Below is the unadjusted trial balance of JUPITER Incorporated: JUPITER INCORPORATED Unadjusted Trial Balance September 1, 20xI Debit Balances Credit Balances Account Names S 3,200 2,400 5,000 23,000 Cash Accounts receivable Office supplies Equipment Accumulated depreciation-equipment Salaries payable Interest payable Unearned rent revenue Common stock Retained earnings $ 6,800 700 2,500 1,100 12,000 3,800 8,000 Rent revenue Supplies expense Salary expense Interest expense 700 600 ation expense - equipment Totals S34,900 $34,900 The adjusting entry information is as follows: a. Office supplies on hand as of September 1 were $800. b. The equipment depreciation for this period is $2,900. c. Salaries earned by employees, who have not yet been paid, have increased by $1,200. d. Interest owed by JUPITER which has not yet been paid has increased by $450 e. Unearned rent revenue has decreased by $700. f. As of September 1, JUPITER had provided $4,100 of additional rental services for which they have not yet collected payment. 3B-17 Required: 1. S through f. how the journal entries necessary to record the adjustments listed in a 2. Open the 15 ledger accounts listed on the unadjusted trial balance in T- account format, showing the beginning account balances as given. Post the adjusting entries in requirement 1 to these accounts using the letter of the adjustment to mark each entry. When you have finished, calculate the adjusted balances for each account. 3. Prepare the adjusted trial balance for JUPITER Incorporated as of September 1, 20x1