An extract of William's Tennis Academy 10 column worksheet as at 31 December 2021 showing the unadjusted trial balance and the adjusted trial balance is provided below: William's Tennis Academy Trial Balance As at 31 December 2021 Unadjusted Trial Balance Adjusted Trial Balance Account Name Debit $ Credit $ Debit $ Credit $ Cash at bank Accounts receivable 9,900 9,900 11,800 11,800 Prepaid Advertising Supplies Delivery Truck 2,000 5,400 2,600 32,000 32,000 Accumulated depreciation 3,500 Accounts payable Electricity payable 11,000 11,000 1,300 Revenue received in advance 4,900 900 Capital C Molten 45,000 45,000 Service revenue 65,400 69,400 Electricity expense 42,300 43,600 Advertising expenses 22,000 24,000 Depreciation expense 3,500 Supplies expense 900 3,700 126,300 126,300 131,100 131,100 Required: Journalise the adjusting entries that were made on 31 December 2021. Narrations ARE NOT required. (10 marks)