9) Prepare adjusting entries for the following transactions. Omit explanations 1. Depreciation on equipment is $600 for the accounting period, 2. There was no beginning balance of supplies and purchased $600 of supplies during the period. At the end of the period $150 of supplies were on hand, 3. Prepaid rent had a $1,200 normal balance prior to adjustment. By year end $400 was unexpired 10) The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2020: Accounts payable $ 19.000 Accounts receivable 13,000 Accumulated depreciation equipment 26.000 Advertising expense 21,200 Cash 15,000 Owner's capital (1/1/20) 104,000 Owner's drawings 11,000 Depreciation expense 12,000 Insurance expense 3,800 Note payable, due 6/30/21 72,000 Prepaid insurance (12-month policy) 7.200 Rent expense 16,000 Salaries and wagos expense 32,000 Service revenue 135,000 Unearned service revenue 3,000 Supplies 5,000 Supplies expense 6,000 Equipment 210,000 What was Owner's Canitala December 31 2020? (Yon mint shall contati nel