Adjusting Entries Presented below are selected accounts from the unadjusted trial balance of Sneetch Star Makers Inc., a talent agency, at 12/31/20(year-end). Please note that these are just selected accounts. It is not intended to balance. Also, you will need to create new accounts in making the yearly adjusting entries referred to below. Cash Accounts Receivable Supplies Prepaid Rent Office Equipment $10,000 2,000 2,000 1,800 10,000 Accumulated Depreciation-Office Equip$2,000 Notes Payable 20,000 Unearned Revenue 5,000 Service Revenue 30,000 Salaries Expense 30,000 a Supplies: A count on Dec. 31 reveals that there are $600 of supplies remaining on hand. Rent: The rental covers one year and was paid in advance on 1/1/20 Depreciation: The office equipment depreciates at a rate of $1,000 per year Unearned Revenue: Two-fifths (40%) of the unearned revenue was still unearned as of 12/31/20. Salaries: Accrued but unpaid employee salaries amounted to $2,000 as of 12/31/20. fi Date Accounts Debit Credit