42) The following unadjusted and adjusted trial balances are from the current year's accounting system for Excelsior. Excelsior Trial Balances For Year Ended December 31 Unadjusted Adjusted Trial Balance Trial Balance Debit Credit Debit Credit Cash 11,300 11,300 Accounts receivable 16,340 17,140 Office supplies 1,145 645 Prepaid advertising 1,000 450 Building 26,700 26,700 Accumulated depreciation-Building ... 1,300 6,300 Accounts payable 3,320 3,500 Unearned services revenue 4,410 3,010 D. Ruiz, Capital 17,905 17,905 Services revenue. 72,400 74,600 34,500 34,500 5,450 5,630 Advertising expense 2,900 3,450 Supplies expense 500 Depreciation expense-building.. 5,000 Totals. 99,335 99,335 105,315 105,315 Present the six adjusting entries in general journal form that explain the changes in the account balances from the unadjusted to the adjusted trial balance. The first entry is completed for you. Salaries expense Utilities expense.. *** +++++ ALL ppc expense Depreciation expense-building. 5,000 Totals.... 99,335 99,335 105,315 105,315 Present the six adjusting entries in general journal form that explain the changes in the account balances from the unadjusted to the adjusted trial balance. The first entry is completed for you. a. Dec. 31 800 800 Accounts Receivable Services Revenue To adjust for revenues earned but not yet collected. b. Dec. 31 C. Dec. 31 d. Dec. 31 le Dec. 31 f. Dec. 31