Adjusting Entries: Use the following information to prepare adjusting journal entries for Bella's Beauty Salon. Bella Beauty Salon's unadiusted trial balance for the current year follows: (HINT: all dates would be for the last day of the period). BELLA'S BEAUTY SALON Trial Balance December 31 Cash $ 4,200 Prepaid insurance 1,480 Shop supplies 990 Shop equipment 3,860 Accumulated depreciation shop equipment $ 770 Building Accumulated depreciation building Land Unearned rent Common stock Retained earnings Rent earned Fees earned Wages expense Utilities expense Interest expense Totals Additional information: a. An insurance policy examination showed $1,240 of expired insurance b. An inventory count showed $210 of unused shop supplies still available c. Depreciation expense on shop equipment, $350 d. Depreciation expense on the building, $2,220 e. A beautician is behind on space rental payments and this $200 of accrued revenue was unrecorded at the time the trial balance was prepared. f. $800 of the Unearned Rent account balance was earned by year-end. g. The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked four days this week for which she has not been paid. h. Three months' property taxes, totaling $450, have accrued. This additional amount of property taxes expense has not been recorded. i. One month's interest on the note payable, $600, has accrued but is unrecorded. Please enter journal entries on the next page