• (A) Compare the adjusted and unadjusted trial balances and prepare the eight journal entries that were required to adjust the accounts. (b) Prepare the journal entries that were required to close temporary accounts. Abay General Trading Trial Balance Sene 30, 1994 Un adjusted Adjusted Cash 12,825.00 12,825.00 Supplies 8,950.00 3,635.00 Prepaid rent 19,500.00 1,500.00 Prepaid insurance 3,750.00 1,250.00 Equipment 92,150.00 92,150.00 Accumulated depreciation equipment 53,480.00 66,270.00 Automobile 56,500.00 56,500.00 Accumulated depreciation automobile 28,250.00 36,900.00 Accounts payable 8,310.00 8,730.00 Salary payable 3,400.00 Tax Payable 1,225.00 Ato Abay capital 41,245.00 41,245.00 Ato Abay drawing 18,600.00 18,600.00 Service income 261,200.00 261,200.00 Salary Expense 172,300 175,700.00 Rent Expense 18,000.00 Supplies Expense 5,315.00 Depreciation Expense Equipment 12,790.00 Depreciation Expense Automobile 8,650.00 Utilities Expense 4,700.00 5,120.00 Taxes Expense 1,500 2,725.00 Insurance Expense 2,500.00 Miscellaneous Expense 1,710.00 ____ 1,710.00 ____ Total 392,485.00 392,487.00 418,970.00 418,970.00