5. A partial trial balance of Julie Hartsack Corporation is as follows on December 31, 2018. Instructions: Assuming that the books have not been closed, what is the adjusting entry necessary at December 31, 2018? Dr. Cr. Supplies $ 2,700 Salaries and wages payable 1,500 Interest receivable 000 5,100 Insurance expense 000.08 90,000 Unearned rent 000408 00 15,000 Interest payable Unexpired prepaid insurance on December 31, 2018 is $30,000. (10 points)