Adjusting Entries The following accounting was obtained from the books of Mo-Cafe on December 31, 2019: 1. On December 1, 2019 Mo-Cafe received $ 3,500 in advance for services to be performed next year. The amount was credited in Fees Earned. 2. The amount of insurance that expired for the year is $ 2.300. 3. A purchase of computer printer for $ 600 on account was recorded as a debit to Office Supplies for $600 and a credit to accounts payable for $ 600. 4. The office supply account has a balance of $ 2.341. A physical count of inventory revealed a balance of $ 1,232. 5. Salaries of $ 430 were unpaid at December 31. 6. Equipment costing $7.500 was purchased on January 1, 2019. The equipment has a useful life of 10 years and a salvage value of $ 2.500. Mo-Cafe uses the straight line method of depreciation. Instruction: Prepare the adjusting entries as of December 31, 2019. Mo-Cafe is on a calendar year. PREPARE THE ADJUSTING ENTRIES ON THE ATTACHED SPREADSHEET