5. Provide the adjusting entries to account for the differences between the trial balance amounts and the adjusted trial balance amounts for the accounts shown. Only a partial trial balance is provided. Use T accounts to show the adjustments. Trial Balance Adjusted Trial Balance Debit Credit Debit Credit Supplies 325 175 Prepaid Insurance 700 200 Equipment 18,000 18,000 Accum. Depr. 600 1,200 Service Fees 1,200 1,200 Depreciation Exp. 600 Telephone Exp. 100 100 Salaries Exp. 375 375 Insurance Expense 75 500 Supplies Expense 150