Based on the following information, prepare the adjusting journal entries for Bella's Beauty Salon. Bella Beauty Salon's unadjusted trial balance for the current year follows:

Additional information: These revenues and expenses are not reflected in the Trial Balance. Prepare the adjusting entries to recognize the revenues and expenses a. An insurance policy examination showed $1,240 of expired insurance b. An inventory count showed $210 of unused shop supplies still available c. Depreciation expense on shop equipment, $350 d. Depreciation expense on the building, $2,220 e. A beautician is behind on space rental payments and this $200 of accrued revenue was unrecorded at the time the trial balance was prepared. f. $800 of the Unearned Rent account balance was earned by year-end. g. The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked four days this week for which she has not been paid. h. Three months' property taxes, totaling $450, have accrued. This additional amount of property taxes expense has not been recorded. i. One month's interest on the note payable, $600, has accrued but is unrecorded.

$ 4.200 1.480 990 3,860 $ 770 Bella Beauty Salon Trial Balance December 31 Cash Prepaid insurance Shop supplies Shop equipment Accumulated depreciation-shop equipment Building Accumulated depreciation-building Land..... Unearned rent Long-term notes payable Common stock Retained earnings Rent earned Fees earned Wages expense Utilities expense Property taxes expense Interest expense Totals 57,500 55.000 3,840 1,600 50,000 10.000 39.860 2.400 23,400 3.200 690 600 4.350 $131.870 $131.870 HU D E Adjustments Dr. Cr. G Adjusted Trial Balance Dr. Journals Cr. Dr Cr A B 4 Inadjusted Trial Balanc 5 Dr. Cr. 6 Cash 4,200 7 Accounts receivable 8 Prepaid Insurance 1,480 9 Shop Supplies 990 10 Shop Equipment 3,860 11 Accumulated Depreciation - Shop equipment 770 12 Building 57,500 13 Accumulated Depreciation - Building 3,840 14 Land 55,000 15 Wages payable 16 Property tax payable 17 Interest payable 18 Unearned rent 1,600 19 Long term Notes payable 50,000 20 Common Stock 10,000 21 Retained Earnings 39,860 22 Rent Earned 2,400 23 Fees Earned 23,400 24 Depreciation expense - equipment 25 Depreciation expense-building 26 Wages Expense 3,200 27 Utilities Expense 690 28 Property tax expense 600 29 Insurance expense 30 Supplies expense 31 Interest Expense 4,350 32 131,870 131,870 33 34 35 36