Ali Company began operations on January 1, 2016. The trial balance for Ali Company on March 31, 2016, is as follows:

Account Title	Debit	Credit
Cash	50,000
Accounts Receivable	5,000
Supplies	1,000
Prepaid Insurance	1,000
Equipment	50,000
Accumulated Depreciation—Equipment		10,000
Accounts Payable		10,000
Unearned Service Revenue		15,000
Owner’s Capital		70,000
Owner’s Drawings	15,000
Rent Expense	4,000
Depreciation Expense	4,000
Supplies Expense	5,000
Service Revenue		30,000
Total	135.000	135.000

Other data:

Supplies on hand SR 600.

Equipment’s depreciation is SR 4,000 per year.

Insurance expires at the rate of SR 500 per quarter.

Services provided but unbilled at the end of the quarter SR 6,000.

Two-thirds (2/3) of unearned service revenue was earned during the quarter.

Accrued employees' salaries for the month of March are SR 4,000.

Instructions: 

Journalize the adjusting entries on March 31, 2016, assuming the adjusting entries are prepared Quarterly. And prepare adjusted trail balance