At year end 31/12/2018, the following information are avaiable for you. a. Insurance expired during the year, $2,000. b. Depreciation on furniture and equipment, 15000 c. A count of supplies on December 31, 2018, d. Adam Company performed disinfecting services e. Salaries of 8000 are unpaid and due. per year indicates that supplies of 5800 are on hand. for a client in December 2018. The client will be billed 3,000. Second: Prepare the necessary adjusting entries and then prepare the trial balance after the adjusting entries. Adam Company Unadjusted Trail Balance Debit Credit Accounts Cash Common Stock Land Accounts Receivable S Service Revenue Equipment Supplies Accounts Payable Prepaid Insurance $ Utilities ExpenseS Salaries ExpenseS Rent Expense Total S 12,000.00 S 99,000.00 S 43,200.00 45,200.00 S 310,000.00 $ 110,000.00 S 10,800.00 S 10,800.00 4,800.00 12,800.00 50,000.00 $ 131,000.00 $ 419,800.00 $ 419,800.00