Adjusting Entries and Adjusted Trial Balance. The unadjusted trial balance for Bears, Inc. follows as does the data for the adjustments. BEARS, INC. Trial Balance December 31, 202X Account Title Debit Credit Cash 22,000 Accounts Receivable 34,800 Prepaid Insurance 7,400 Office Supplies 5,900 Buildings 425,000 Accumulated Depreciation, Buildings 360,900 Accounts Payable 6,200 Unearned Revenue 4,400 Common Stock 125,300 Dividends Service Revenue 16,700 78,400 Salaries Expense 53,100 10.300 575,200 575,200 Advertising Expense Total Adjustment data at December 31, 202X follow: a. Used $3,600 of prepaid insurance.. b. Received utility bill of $1200 due Jan. 5th. c. Depreciation on the building is $5,300. d. On November 15, Bears Inc. contracted to perform services for a client receiving $4,400 in advance. Bears recorded this receipt of cash as Unearned Revenue. As of December 31, Bears has earned $2,300 of the revenue. Prepare the adjusting entries for 4 adjustments (a-d) above AND prepare the adjusted trial balance. For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac). R T