* 5 points (Adjusting Entriesand Financial Statements) Mason Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2017 MASON ADVERTISING TUAL BALANCE DECEMBER 31, 2017 Unadjusted Dr. Cr. $ 11,000 20,000 8,400 3,350 60,000 $ 28,000 5,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Interest Payable Notes Payable Uneamed Service Revenue Salaries and Vages Payable Common Stock Retaired Famnings Service Revenue Salanes and Wages Expense Insurance fuper Interest Expens Depreciation Expense Supplies Expense Real Expose 5,000 7,000 Adjusted Dr. Cr. $ 11,000 23,500 3,000 2.500 60,000 S 33,000 5.000 150 5.000 5,600 1.300 10,000 3.500 63.500 11.300 850 500 5,000 5,400 4,000 5127,050 SIY 050 10.000 3,500 58,600 10,000 4000 $117.100 $117. 100 Instructions (a) Joumalize the annual adjusting entries that were made (Omit explanations.)