Based on the following information, prepare the adjusting journal entries for Bella's Beauty Salon. Bella's Beauty Salon's unadjusted trial balance for the current year follows: BELLA'S BEAUTY SALON Trial Balance December 31, 2014 Cash $ 4,200 Prepaid insurance 1,480 Supplies 990 Equipment 3,860 Accumulated depreciation - Equipment $ 770 Land 55,000 Unearned rent 1,600 Common stock 10,000 Retained earnings 31.250 Fees earned 23.400 Rent revenue 2.400 Rent revenue 2.400 Wages expense 3.200 Utilities expense 690 Totals $69420 $69.420 Additional information: 2. An insurance policy examination showed $1240 of expired insurance b. A physical count showed $210 of unused supplies still available c. Depreciation expense on equipment. $350 d. $800 of the Uneared Rent account balance was earned by year-end e. 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 Debit Credit a 6 8 9 0 b. C, d. e