Balance Balance Dr Cr Dr Cr Cash 7,200 7,200 Accounts Receivable 14,400 14,900 Prepaid Insurance 1,200 Supplies 700 Equipment 18,000. 18,000 Accumulated Depr. 3,600 Accounts Payable 9,800 Loan Payable 6,000 9,800 6,000 Unearned Revenue 1,800 Morris, Capital 7,600 7,600 Morris, Withdrawals 4,000 4,000 Service Revenue 43,700 Wages Expense 14,800. Rent Expense 1,200 Utilities Expense 11,000 Supplies Expense Insurance Expense Depreciation Expense Interest Expense Wages Payable Interest Payable 72.500 22.500 a) Journalize the seven adjusting entries. b) Post the adjusting entries to the ledger accounts provided. c) Calculate the adjusted balance of each account. d) Finish the adjusted trial balance. 1,200 11,000 Adjustment Information (as of 12/31/20) 1) Prepaid Insurance that expired during the period - $800 2) Supplies remaining $300 3) $1,000 of the unearned revenue has been earned. 4) Services provided but not yet billed-$500 5) Wages incurred but not yet paid - $900 6) Accrued Interest on the loan payable-$100 7) Depreciation on the equipment for the period-$1,800 57.100 22.100