Account Title	Trial Balance
	Debit	Credit
Cash	146400
Accounts Receivable	48500
Supplies	21000
Prepaid Insurance	3600
Inventory	3760
Equipment	30000
Accumulated Depreciation-Equipment		16000
Accounts Payable		48500
Salary Payable		0
Unearned Sales Revenue		15000
Capital		151800
Withdrawals	5000
Sales Revenue		57000
Sales Returns& Allowances	5000
Sales Discounts	2250
Cost of Goods Sold	22790
Insurance Expense
Depreciation Expense-Equipment
Supplies Expense
Salary Expense
Total	288300	288300

On Dec 31, 2020 Star completed following adjusting entries:

• Expiration of prepaid insurance for one month is $300
• Depreciation of equipment for the month, $2,500
• Supplies on hand, $6,000
• Unearned sales revenue earned is, $12,000.
• Accrued salary of the Dec 2020 is 27,000$ which will be paid on the 5^th of the next month.

Requirements:

1. Journalize adjusting entries and prepare adjusted trial balance