At the end of its first year, the trial balance of Rayburn Company shows Equipment $22.000 and zero balances in Accumulated Depreciation--Equipment and Depreciation Expense, Depreciation for the year is estimated to be $2.750. The unadjusted trial balance of Northern Exposure Inc. had these balances for the following select accounts: Supplies $3,100, Unearned Service Revenue $8,200, and Prepaid Rent $1,200 At the end of the period, 1. A count showed $500 of supplies on hand. 2. Services of $2,900 had been performed related to the unearned revenue account. 3. One month's worth of rentworth $400, had been consumed by Northern Exposure Record the required adjusting entries related to these events. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)