ABC Co TRIAL BALANCE (UNADJUSTED) AS ON DEC 31, 2020 Account Name Last three digits of your ID Cash Accounts receivable Unadjusted Trial Balance Debit $50,000 Adjustments Credit Debit Credit Adjusted Trial Balance Debit Income Statement Balance Sheet Credit Debit Credit Debit Credit 55,000 Prepaid Advertisement 12,000 Interest receivable Prepaid repair expense-Auto Notes receivable (due in 90 days) Office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable Interest payable Salaries payable 12,000 10,000 172,000 18,000 170,000 $53,000 140,000 23,000 90,000 98,000 22,000 27,000 Uneamed fees 32,000 Long-term notes payable 100,000 Samara, Capital 290,000 Samara, Withdrawals 40,000 Fees revenue 509,000 Interest income 38.000 Depreciation expense-Automobiles 0 Depreciation expense-Equipment Salaries expense 188,000 Wages expense 68,000 Office supplies expense Interest expense Advertising expense Repairs expense-Automobiles 52,000 36,000 $4,000 25000 $1,192,000 $1,192,000 Totals ADJUSTMENTS REQUIRED ON DEC 31: Note 1: Depreciation expense of Automobile for the period ending on December 31st is $26,000 and equipment is $30,000 Note 2: Office Suplies include $4,000 which has been incurred at the end of the period on Dec 31st Note 3 Salaries amounting $6,000 is still payable Note 4: Interest income amounting $4,500 has been earned but not received yet. Note 5: Repairs expense-Automobiles amounting $2,000 included in Prepaid repair expense Auto has been incurred. Note 6: Fees amounting $2,400 included above as unearned fees has been earned. Required: Make the above adjusting Entries and then fill up the required columns of the spreadsheet